2012 (11) TMI 44

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....ina Cano, Superintendent (AR) for respondent [Order per : P. G. Chacko] : These applications filed by the appellant seek waiver and stay in respect of the adjudged dues. On a perusal of the records and hearing both sides, we are of the view that the appeals also are fit for summary disposal. Accordingly, after dispensing with pre-deposit, we take up the appeals. 2. The appeals are directed a....

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....pplicant, on 21.6.2011 requiring the applicant/appellant to pre-deposit Rs. 20 lakhs and report compliance on 11.7.2011. The party did not comply with that direction. They by letter dated 6.7.2011 requested the appellate authority to reconsider the stay order dated 21.6.2011 on the ground that most of the activities in question were exempted from payment of service tax and on the further ground th....

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..... It is submitted that the original authority, instead of ascertaining the veracity of the appellant s claim of the payment, directed the appellant to produce the CESTAT s direction (if any) for issue of certificate of payment. The learned Superintendent (AR) submits that the alleged payments were not pointed out to the department at any stage by the appellant and, therefore, neither the original ....

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....e have perused the modification application and have found therein certain submissions on merits and on other grounds. Even no opportunity of being heard was given to the appellant before their original stay application was disposed by the learned Commissioner (Appeals) directing pre-deposit. Further, the learned Commissioner (Appeals) appears to have shown undue haste in dismissing the assessee s....