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TMI Blog2015 (2) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... and if either party is aggrieved by the adjudication proceedings, the remedy available shall be available before the competent authorities in accordance with law. - Henceforth, the operation of the impugned orders (AnnexureA) shall remain stayed and suspended with the further observation that the amount already recovered pursuant to the orders (AnnexureA) shall be subject to the final quantification of the demand of the tax, if any. - The question for applicability of section 87 of the Act before adjudication proceedings are finalised, shall not get concluded by the present order. - Petition disposed of. - Special Civil Application No. 17912 of 2014 - - - Dated:- 28-1-2015 - Jayant Patel And S. H. Vora,JJ. For the Petitioner : Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t authority contended that in the present case, there was statement recorded during the investigation wherein the nonpayment of service tax was admitted to the tune of ₹ 2.18 crore. 5. Mr.Suryanarayan, learned counsel for the petitioner however contended that the interpretation of the statement is not correct and in the subsequent correspondence, the petitioner has clarified the relevant aspect and as per him, the amount of ₹ 2.18 crore is without any credit of about ₹ 1 crore available by way of adjustment to the petitioner and the calculation of rest of the amount is also not correct. 6. We need not go into the details of the rival contention of the parties on the aspect of quantification of the demand of tax or th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and circumstances of the case. 10. Hence, the following order: (a) The competent authority before whom the proceedings under section 73 of the Act for adjudication of the tax and other demands are pending shall be finalised preferably within a period of three months from the receipt of the order of this Court and if either party is aggrieved by the adjudication proceedings, the remedy available shall be available before the competent authorities in accordance with law. (b) Henceforth, the operation of the impugned orders (AnnexureA) shall remain stayed and suspended with the further observation that the amount already recovered pursuant to the orders (AnnexureA) shall be subject to the final quantification of the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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