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TMI Blog2014 (2) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... -11-2013 of the adjudicating authority. - the present appeal has become infructuous and the same is dismissed accordingly with liberty to the appellant to pursue appeal remedy against the de-novo order. - Appeal No.ST/40060/2013 - FINAL ORDER No.40060/2014 - Dated:- 24-1-2014 - Shri Mathew John, J. For the Appellant : Shri M. Kannan, Advocate For the Respondent : Shri P. Arul, Supdt. (AR) JUDGEMENT 1. The appellant had provided man power supply service to M/s. Fenner India Ltd. Kochadi, Madurai during the period 16-06-05 to 31-03-09. The appellant had not paid service tax on such services in time. Therefore a show cause notice dt. 25.9.2010 was issued and adjudicated. On adjudication, a demand of Rs.5,43,501/- was conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal, the amount of penalty was yet to be quantified by the adjudicating authority as per the orders of the Commissioner (Appeal). Now he submits that the adjudicating authority has passed a de novo adjudication order dt. 6.11.2013 and in that order also penalty is imposed and the appellant wants to pursue remedy against that order. Since the matter in this proceedings and the matter in the de-novo order by adjudicating authority are the same this appeal has become infructuous and this appeal may be dismissed as infructuous. So he submits that there is no need for filing any stay petition. 4. Ld. AR for Revenue submitted that since the appellant is not contesting the tax demanded the appellant should be asked to deposit the tax amount in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal No.14/2011 dated 31.10.2011 and therefore, pass the following order" 7. Thus the adjudicating authority has disapproved of the order of the Commissioner (Appeal) without getting it modified through appeal proceeding. 8. The proceeding before me is only for deciding the whether the appeal in the matter of penalty can be disposed of for the reason that a de-novo adjudication order is passed by the adjudicating authority on the same matter and appellant wants to pursue appeal remedy against that order. 9. Considered submissions on both sides. It is made clear that no finding on the merit of the finding of the adjudicating authority in para 30 of order dated 06-11-2013 is being given in this order because such matter is not before th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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