2009 (8) TMI 446

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....RAVINDRAN, JUDICIAL MEMBER AND P. KARTHIKEYAN, TECHNICAL MEMBER Varadarajan for the Appellant. V. Raja Ram for the Respondent. ORDER M.V. Ravindran, Judicial Member - This stay petition is directed against the waiver of the pre-deposit of the following amounts : (a) Service Tax amount of Rs. 22,84,643 (Rupees Twenty two lakhs eighty four thousand six hundred and forty three only) under....

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....rities during the pendency of the proceedings, we waive the condition of pre-deposit of the balance amount and take up the appeal itself for disposal. 3. Learned Counsel submits that the demand of service tax has arisen on the allegation that appellants had collected the amount of service tax but not deposited the same with Government. He would submit that the appellant was not properly represe....

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....he appellant along with show-cause notice. In order to meet ends of justice, we are of the considered view that the matter needs to be reconsidered by the Adjudicating Authority. Impugned order is set aside and the matter is remanded back to the Adjudicating Authority to reconsider the issue afresh, before coming to any conclusion. Adjudicating Authority will also grant an opportunity of personal ....