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2022 (5) TMI 144

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..... its order dated 14.03.2011, that out of the total confirmed duty of Rs.83,43,470/-, the appellant i.e. the writ applicant herein has already deposited an amount of Rs.49,33,521/- along with interest of Rs.3,93,178/-, then what further objection the Committee could have had for the purpose of processing the application filed by the writ applicant. The Committee should once again look into the aforesaid aspect, more particularly, the order passed by the Tribunal itself and thereafter, proceed further in accordance with law. Let the aforesaid exercise be undertaken within 8 weeks from the date of receipt of writ of this order. - R/SPECIAL CIVIL APPLICATION NO. 19040 of 2021 - - - Dated:- 13-4-2022 - HONOURABLE MR. JUSTICE J.B. PARDIW .....

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..... o the Petitioner s case and after going into the validity and legality of the provisions stay the operation of SVLDRS FORM 3 vide impugned order dated 04.02.2020 (Exhibit A ) d) This Hon ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner s case and after going into the validity and legality of the provisions direct the respondents to not initiate any coercive action seeking recovery of alleged dues against the petitioner during the pendency of the present petition; e) for ad-interim reliefs in terms of prayer (a), (b),(c) and d) above; f) for costs of .....

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..... f his liability. It is the case of the writ applicant that an amount of Rs.49,33,521/- i.e. 50% of his liability was already deposited with the Tribunal. The Tribunal has recorded this fact in its order dated 14.03.2011. The order reads thus: CORAM: MRS. ARCHANA WADHWA, MEMBER (JUDICIAL) MR. B.S.V. MURTHY, MEMBER (TECHNICAL) Date of Hearing 14.03.11 Date of Decision: 14.03.11 ORDER NO. 5/3/1/ WZB/AHD/2011 Per: Archana Wadhwa: Out of the total confirmed duty of Rs.83,43,470/-, appellant has already deposited an amount of Rs 49,33,521/- along with interest of Rs.3,93,178/-. According to the appellant the service tax stands confirmed against them without extending the benefit of small scale exemption and with .....

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..... tted that the petitioner had declared liability of Rs.83,43,470/- claimed to have deposited Rs.49,33,521/whereas the designated committee had found that Commissioner, in OIO No. STC/25/COMMR/AHD/2009 dated 25.01.2010 had considered the payment already Rs.2,70,11,712/- i.e. Rs.19,64,721/- and CENVAT credit amount of Rs.46,991/-, and confirmed the balance amount of service tax to Rs.63,31,758/-. Accordingly, SVLDRS-2 was issued on 21.01.2020 showing estimate amount payable as Rs.21,60,023/-. Vide letter dated 18.02.2020 the petitioner had produced copy of Order No.S/1622/W2B/AHD/2012 dated 08.08.2012 of CESTAT, Ahmedabad. However, on perusal of the said order it revealed that it pertained to Appeal No.650/2011 filed against OIA No.214/2011 (S .....

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