9911796707
TMI Blog2015 (12) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... is revised to 1,64,06,953/- after excluding the amount of 66,23,841/- already paid as per the R.O's verification report. We find from the grounds of appeal appellants have paid an amount of 78,10,816/- for the period 2009-10, 2010-11 and 2011-12 as per ST-3 returns and challans. Taking into consideration the submissions, we find that appellants have not made out a prima facie case for waiver of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he department has already issued a show cause notice No.172/2009 dt.10.10.2009 for the period 2008-09 on the same issue which was adjudicated vide separate OIO No.7/2013 dt. 30.4.2013 against which they filed appeal ST/42586/2014 before Tribunal. He submits that the present SCN covers the period 2007-08 to2011-12. He submits that entire demand has been made by reconciliation of ST-3 returns and ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the other hand, Ld. AR submits that admittedly, the department asked for details and appellants failed to furnish details of service rendered. 4. After hearing both sides, we find that in the adjudication order at para 28.2, where the Commissioner has already taken into account the total value and also worked out the revised value. The total taxable value worked out to ₹ 2,30,30,794/- and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 8 weeks. The amount of ₹ 11,86,975/- claimed to have already been paid by them will be adjusted towards the predeposit subject to verification by the Department. Upon such deposit, predeposit of balance demand, interest and penalty shall stand waived and recovery thereof stayed during pendency of appeal. To report compliance on 23.9.2015 .
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