2009 (11) TMI 489

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.... M.V. Ravindran, Judicial Member - The stay petition No. 225 of 2009 is filed by the revenue for staying the operation of the impugned order, while the stay petition No. 214 of 2009 is filed by the assessee seeking waiver of pre-deposit of the following amounts :—   (a) Service tax of Rs. 45,00,988;   (b) Interest under section 75 of the Finance Act, 1994;   (c) Penalty o....

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....e matter. It is the submission that the amount has been confirmed on the advance received for which there was no service rendered by the assessee.   3. The learned SDR submits that the Commissioner (Appeals) has correctly upheld the order but it is the submission that they have also filed a stay petition for the amounts which have been set aside by the Commissioner (Appeals).   4. ....

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.... of time bar, we find that both the lower authorities relied on the decision of the Larger Bench of the Tribunal in the case of Nizam Sugar which was upturned by the Hon'ble Supreme Court and is no longer a good law. Considering the facts and circumstances of the case, we find that the applicant is required to be put to some conditions. Accordingly, we direct the appellant to pre-deposit an amount....