2020 (11) TMI 31

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..... e appellant, the affidavit of valuation that accompanied the appeals was in order and the request of the appellant to withdraw the affidavit so as to confine the Court Fee to the fixed amount of ₹ 10,000/- may not be legally sustainable. The appeal against Registrar Court s order is dismissed. - Civil Appeal Nos. 5448-5449/2019 - - - Dated:- 26-10-2020 - HON'BLE MR. JUSTICE V. RAM .....

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..... . The amounts already deposited in cash will be set off against this amount. b) The demand of interest under Sec.73B on the above amount is set aside as the amounts under Sec.73A(2) are not liable to interest under Sec.73B. c) The demand of reversal of ineligible CENVAT credit taken by the appellant is confirmed and the amount reversed as payment of service tax will be treated as reversal. .....

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