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2015 (7) TMI 821

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..... he statutory remedy of appeal which is pending adjudication and that its application seeking stay of the impugned order has not yet been considered, consequent to which the impugned order is executable. In the given fact situation, when the statutory remedy of appeal is availed by the petitioner, it will be entitled to protection till adjudication of the grounds of appeal against the impugned orde .....

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..... bona fide belief that the activity did not attract service tax, it did not collect or remit tax for the services rendered. 2. Sri Y. Hariprasad appears for respondent no.1. Mr.Jeevan Neeralgi, Addl. CGSC, appears for respondents 2 to 5. Respondent nos.6 and 7 though served have remained unrepresented. 3. Heard. Perused records which reveal: a) On 16.10.2012 the Additional Commissioner of .....

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..... /69/2013 ST(TRC)/45 8] to enforce the order dated 22.3.2013 passed by the Assistant Commissioner of Central Excise determining tax liability for recovery, produced in this petition and marked as Annexures-D and E respectively. d) Petitioner addressed letters on 13.1.2014 and 18.1.2014 to the Commissioner of Central Excise (Appeal s), Mysore, (respondent no.5) requesting him to grant stay agains .....

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..... o recover the amount determined as tax by order dated 22.3.2013. It is also not in dispute that the petitioner availed the statutory remedy of appeal which is pending adjudication and that its application seeking stay of the impugned order has not yet been considered, consequent to which the impugned order is executable. In the given f act situation, when the statutory remedy of appeal is availed .....

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