9911796707
TMI Blog2016 (6) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... ion order in terms of Section 80 of the Finance Act, 1994. - Held that:- There are no documents available on records to show that the operation of Final order dated 08/12/2011 [2011 (12) TMI 205 - CESTAT, NEW DELHI] of this Tribunal has either been stayed or overruled by any higher Courts. Therefore, the Department is duty bound to implement the order of the Tribunal. As such, in terms of Rule 41 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal vide the said order has recorded the following findings :- 16. However we take note of the decisions of the Tribunal in the case of Gajanand Agarwal (supra) and Vishal Traders (supra) and hold that suppression with intention to evade payment of tax cannot be alleged in this case in view of the confusion in law in this matter prevalent during the time and therefore demand for the norm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (14) S.T.R. J49 (S.C.)]. Se we direct that in this case also, benefit of cum-tax value should be extended to the appellants. 18. Thus appeal is partially allowed . 2. On perusal of the order dated 08/12/2011, we find that this Tribunal has upheld the adjudication order to the extent of confirmation of the service tax demand alongwith interest made within the normal period of limitation and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are no documents available on records to show that the operation of Final order dated 08/12/2011 of this Tribunal has either been stayed or overruled by any higher Courts. Therefore, the Department is duty bound to implement the order of the Tribunal. As such, in terms of Rule 41 of CESTAT Procedure Rules, 1982, we direct the Original Authority to implement the Final Order dated 08/12/2011 of this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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