9911796707
TMI Blog2022 (8) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... 3055 of 2022 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... crores and Rs. 3.06 crores relating to the period February 2010 to March 2011 and April 2011 to September 2011 by the learned CESTAT, Kolkata. Service Tax Appeals in relation to other periods such as 2005-06 to 2008-09, August 2008 to January 2010 and October 2011 to March 2012 are also pending before the learned CESTAT. Other proceedings relating to the period April 2012 to March 2013 and April 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge, penalty, interest, etc. which could be levied or imposed under the pre-GST laws as if the repealed Acts i.e. Finance Act, 1994 or Central Excise Act, 1944, had not been so amended or repealed. Learned counsel for the petitioner has also referred to certain decisions in course of his submissions such as Vikram Cement versus Commissioner of Central Excise, Indore [2006 (197) E.L.T 145 (S.C.) par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... diction any recovery of tax or penalty pursuant thereto would be improper in the eye of law. Learned counsel for the petitioner has therefore, sought interim stay of the recovery of the tax and penalty adjudicated by the Respondent No.1 vide Order-in-Original dated 30.03.2022. Learned counsel for the petitioner submits that since the jurisdiction of the Adjudicating Authority is under challenge, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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