2011 (10) TMI 138

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....DR for Respondent Per :  Mr. M.V. Ravindran; This stay petition is filed for the waiver of pre-deposit of amount of service tax Rs. 4,67,439/-, interest thereof and penalty under Section 76 and 77, as confirmed by adjudicating authority and upheld by the Commissioner (Appeals). 2. After hearing both the sides on stay petition, we find that appeal itself can be decided at this junctur....

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....ered Accountant's certificate before the Commissioner (Appeals) which was not considered by the Commissioner (Appeals). On a specific query from the Bench he submits that they have not produced the said certificate before the adjudicating authority. 5. Learned SDR would submit that this certificate is submitted for the first time before the Bench and this may not be considered by the Bench and ....