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TMI Blog2013 (11) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... Govind Dixit, D.R. ORDER Per Justice G. Raghuram : Misc. Application No. 56496 of 2013 is for early hearing of the stay application. Since the stay application is being disposed of this application has become infructuous and is accordingly dismissed. 2. Waiver of pre-deposit and stay of further proceedings pursuant to the adjudication order dated 25.10.2012 is prayed for. 3. The petitioner - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 18.10.2011 was issued alleging failure to remit the service tax with intention to evade the payment of such tax and contravention of the provisions of Chapter V of the Finance Act, 1994. After a due process of hearing, the adjudication order impugned in the appeal was passed determining service tax liability of Rs.49,78,833/- along with interest under Section 75 besides penalties under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasons. The adjudication order is therefore prima facie impeccable and warrants no interference. 5. The Ld. Counsel for the petitioner would however contend that since petitioners liability was revealed during the course of audit culminating in the audit report dated 30.4.2008, there is no justification for invoking the extended period of limitation under the proviso to Section 73(1) of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oresaid circumstances, we are not inclined to grant waiver of pre-deposit in the entirety. Since the petitioner is entitled to refund of service tax after tax is remitted, whether there is justification for imposing the penalties is a matter that needs to be considered at the final hearing of the appeal. For the nonce therefore we grant waiver of pre-deposit and stay of further proceedings pursuan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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