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TMI Blog2014 (6) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... .R.) for the Respondent ORDER Per Dr. D. M. Misra : This Miscellaneous Application is filed seeking early hearing of the COD Application. The ld. Sr. Advocate appearing for the Applicant has submitted that the amount involved in this case is more than Rs.1.00 Crore. The ld.A.R. for the Department has no objection for early hearing of the said application. Accordingly, we allow the application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey have filed an appeal before this Tribunal along with an application seeking condonation of delay. The ld. Sr. Advocate further submits that the period of delay is around 1874 days and had been caused due to pursuing the remedy before the Hon'ble High Court under Article 226 of the Constitution. Also he submits that the Hon'ble High Court has granted an interim stay during the pendency of the Wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we condone the delay. In the result, the Miscellaneous Application (COD) is allowed. 5. At this stage, both sides submitted that the stay petition may be taken up for hearing. Accordingly, the stay petition is taken up for disposal with the consent of both sides. 6. The present application is filed for waiver of service tax of Rs.1.04 Crores and equivalent penalty under Section 78 and penalties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble on the said service the applicant could not be fastened with the liability of penalty. 7. The ld.A.R. for the Revenue, has accepted that the Applicant has already paid amounting to Rs.33.00 lakhs and Rs.35.00 lakhs. 8. Prima-facie, at this stage, without entering into the dispute relating to activities rendered by the Applicant whether it would result into taxable service or otherwise under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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