2012 (8) TMI 48

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....L. Soni, DR for the respondent.   Per: Shri D. N. Panda:   2. The appeal in ST/319 of 2008 could not be heard within the prescribed period of 180 days for which the MA No. 704 of 2011 in that appeal has been filed for extension in terms of stay order. Since appeal is taken up today the miscellaneous application No. 704 of 2011 has become infractuous for which that is dismissed. &n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ility of the described service itself was in doubt and appellants were not able to precisely work out their liability, they are not expected to be penalized for existence of such reasonable cause. The appellants are small business entity. Perusal of the adjudication order shows that the confusion of the law at the insertion had caused hardship in determining liability and law was under debate. Law....