2010 (5) TMI 865

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....indran, Judicial Member - This stay petition is filed for waiver of pre-deposit of the following amounts :- (i) Service Tax of Rs. 4,24,61,786; (ii) Interest under section 75 of the Finance Act, 1994; and (iii) Penalty of Rs. 4,24,61,786 under section 78 of the Act. 2. Heard both sides and perused the records. 3. After hearing both sides for some time on stay petition, we find th....

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....ut the adjudicating authority has not considered the same. 5. The learned JDR submits that these figures were not produced before the lower authority and hence, the adjudicating authority could not consider this submission. 6. We have carefully considered the submissions made by both sides and perused the records. The learned Counsel's prayer is that the matter may be remanded to the adjudic....