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TMI Blog2019 (10) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicate upon the above mixed question of facts and law relating to the extended period of limitation and the issue whether the respondent was assessable to service tax or not. Thus, we are minded to refer this dispute to the statutory appellate forum. The tribunal shall hear out the appeal upon notice to the parties and hearing them by a reasoned order, within four months of communication of this order, subject to the respondent complying with the usual formalities in relation to an appeal before the tribunal - impugned order dated 30th June 2016 is set aside. - F.M.A.No.2102 of 2018 with CAN 6779 of 2019 - - - Dated:- 14-8-2019 - Mr I.P. Mukerji And Mr Md. Nizamuddin, JJ. For The Appellants : Mr. Kaushik ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r passed in the writ jurisdiction of this court challenging the demand on, inter alia, the above two principal grounds, we found that this jurisdiction had been invoked after the respondent had participated in the assessment proceedings. After his participation in the writ, the foundation of the adjudication proceedings, i.e. the show-cause notice, along with its substance was challenged. On 30th June 2016, the writ application was allowed. The question whether the department was justified in issuing the show-cause notice in the extended period of limitation is a mixed question of facts and law. The activities of the respondent could be broken up into two parts. The first was playing the game ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... easons, we are minded to refer this dispute to the statutory appellate forum. Provided the respondent files an appeal before the CESTAT by 16th September 2019, accompanied by a condonation of delay application, the said tribunal will admit the appeal, condoning the delay. The respondent shall be liable to make pre-deposit in the appeal in accordance with law in terms of the order in this behalf to be passed by the tribunal. On making the pre-deposit and upon the advocate-on-record for the respondent furnishing proof of making pre-deposit before the tribunal, the amount deposited with the Registrar General of this court in terms of the interim order passed by it shall be returned to the respondent along with the interest accr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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