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TMI Blog2015 (1) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s Reliance Michigan (JV) - [2013 (7) TMI 236 - CESTAT MUMBAI] wherein for the same activity this Tribunal has confirmed the demand against the assessee, therefore, the revenue is having the case on merits. - applicants have failed to make out a case for complete waiver of pre-deposit. Therefore, the applicants are directed to make a pre-deposit the service tax as demanded in the show-cause notices - Partial stay granted. - Appeal No . ST/89646, 89647, 89648/13 - - - Dated:- 21-11-2014 - Ashok Jindal and P S Pruthi, JJ. For the Appellant : Shri L Badrinarayanan, Adv For the Respondent : Shri B S Meena, Addl. Commissioner (A.R.) JUDGEMENT Per: Ashok Jindal: The applicants are seeking waiver of pre-deposit of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned A.R. appearing for the Revenue opposed the contention of the learned Counsel and submitted that as per the decision of the Hon'ble Allahabad High Court in the case of Mirzapur Electrical Industries Ltd. vs. CCW- 2014 (300) ELT 496 (All) the contention of the learned Counsel is not correct as the Hon'ble Allahabad High Court has observed that Registered Post and Speed Post are same method of service. Object of sending by registered post is to keep record which is also served by sending article by speed post through the same agency. In the circumstance, it is prayed that the show-cause notices as well as the impugned orders were served on the applicants. 4.1 He further submitted that the contention of the learned Counsel th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice. Accordingly, the applications for COD in filing the appeals are allowed. 6.1 During the course of arguments, the contention of the learned Counsel for the applicants was that they have not received show-cause notices also. Although the show-cause notices dated 24.03.2009 has been sent through Registered Post but the acknowledgement, receipt is not available but remaining two other show-cause notices were delivered to the applicants personally to their BPL-BBC Joint Venture firm. The Revenue has produced the evidence to that effect. Therefore, it cannot be said that the applicants were not served the Show-cause notices. 6,2 We further find that the issue involved in this matter is squarely covered by the decision of M/s Relian ..... X X X X Extracts X X X X X X X X Extracts X X X X
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