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2014 (2) TMI 95

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..... ibunal (CESTAT) within three weeks from today, the compliance shall be treated as within time and the CESTAT shall hear the appeal on merits - Held that:- Petitioner has deposited only Rs 1 Crore - order of the Supreme Court dt.04.03.2013, which directed compliance with the order of this Tribunal dt. 26.06.2012 has not been complied with. There is therefore failure of compliance of the order of th .....

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..... ,68,70,843/- with interest within 30 days from the Adjudication order, the penalty would be Rs. 60,17,711/-, subject to this benefit is being available. Penalty is also to be remitted within 30 days the order also imposed the specified penalties under Section 76, 77 77(2) of the Act. Aggrieved, the petitioner moved this Tribunal and sought stay of realization of the amount of Service Tax and pen .....

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..... Rs.1Crore, within four weeks. Consequent on this order, the petitioner was required to pre-deposit Rs.1Crore on, or before 29.11.2012. The petitioner, however, carried the matter by special leave petition to the Supreme Court. By order dtd. 04.03.2013, the Supreme Court passed the following order: special leave petition is dismissed. However, in case the petitioner complies with the order of t .....

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..... Court dt. 04.03.2013. On the analysis of above, the order of the Supreme Court dt.04.03.2013, which directed compliance with the order of this Tribunal dt. 26.06.2012 has not been complied with. There is therefore failure of compliance of the order of this Tribunal as mandated by the Supreme Court and consequent and failure of pre-deposit. The ld. counsel for the petitioner contended that since .....

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