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TMI Blog2014 (7) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... r : Honourable Mr. Justice M. R. Shah) 1. RULE. Shri Rituraj Meena, learned advocate waives service of notice of rule on behalf of respondent no.1 and Shri Y.N. Ravani, learned advocate waives service of notice of rule on behalf of respondent no.3. 2. With the consent of the learned advocates appearing on behalf of the respective parties, the present petition is taken up for final hearing today. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 94 (hereinafter referred to as 'the Act'). The authority also imposed penalty under Sections 75A, 78, 76 of Chapter V of the Act and confirmed the demand of interest at appropriate rate, on the total service tax determined at Rs. 5,53,367/- under Section 75 of the Act. 3.2. Being aggrieved and dissatisfied with the Order in Original passed by the original authority-Additional Commissioner, Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erits and confirmed the Order in Original. Being aggrieved and dissatisfied with the order passed by the Commissioner (Appeals) dismissing the appeal and confirming the Order in Original, the petitioner preferred appeal before the tribunal and the tribunal directed the petitioner to deposit the entire demand of service tax with interest and penalty as pre-deposit. As, though thrice an opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner is directed to deposit the demand of service tax with interest as pre-deposit and penalty imposed under Sections 75A, 78, 76 of Chapter V of the Act is waived and the appeal is decided and disposed on its own merits, it will meet the ends of justice. We apprehend that if the petitioner deposits the entire amount with penalty imposed under Sections Sections 75A, 78, 76 of Chapter V of the Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing the appeal preferred by the petitioner is hereby quashed and set aside and it is directed that, on deposit of the entire demand of service tax i.e. Rs. 5,53,367/- with interest levied by the original authority while passing the Order in Original as pre-deposit within a period of eight weeks from today, the tribunal is directed to decide and dispose of the appeal preferred by the petitioner in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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