9911796707
TMI Blog2006 (3) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri K.S. Bhatt, SDR, for the Respondent. ORDER [Order per : S.L. Peeran, Member (J) (Oral)]. - The appellants are required to pre-deposit Service Tax of ₹ 19,43,906/- and penalties. The learned Counsel is pleading time-bar and points out to the page 3 of the impugned order, the Commissioner's recording is reproduced below : In light of above narration, borne out by the records of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity at least four years prior to issue of show cause notice, then the Department cannot say at the same time that there was suppression of facts or misdeclaration in the matter. The Revenue is responsible for their acts. He prays that the appellants have a very strong case on time-bar and they should be given full wavier of pre-deposit in the matter He also relies on a large number of judgments in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, ought to have been issued show cause notice in time and saved the demands. There is force in the appellant's contention of the demands being time-barred and not recoverable. Therefore, the stay application is allowed unconditionally granting waiver of pre-deposit and staying its recovery as full waiver has been granted. The matter has to be heard out of turn and to come up for final hearing in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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