2013 (7) TMI 329

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....spondent: Shri S.K. Mall, A.R. JUDGEMENT Per: Mr. M.V. Ravindran; When this stay petition was called out, after hearing both sides for some time on the stay petition, we find that the appeal itself could be disposed of at this juncture as it lies in a narrow compass, hence we allow the application for the waiver of the pre-deposit of the amounts involved and take up the appeal itself for ....

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....nsel would draw out attention to paragraph No.19.3 of the impugned order in original and submit that the following data was given to the adjudicating authority. Year Tax Payable Tax Paid Difference 2004-05 Rs. 30,22,900/- Rs. 32,33,114 /- Rs.(-) 2,10,214 /- 2005-06 Rs. 34,99,852 /- Rs. 40,26,803 /- Rs.(-) 5,26,951 /- 2006-07 Rs. 40,65,297 /- Rs. 44,00,2....

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....e submits that he will be able to satisfy the adjudicating authority regarding the total amount paid for the entire period as indicated in the above table. 5. Ld. DR submits that as on date the appellant has not produced the documentary evidence of the amount of tax paid by them as indicated in the table. 6. On careful consideration of the submissions made by both sides, we find that the app....

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....lant claiming and is able to show that they had paid the entire amount of the service tax liability as demanded in the show cause notice and much more than that. Since the issue needs to be factually verified, we find that the adjudicating authority should be given a chance to verify the said facts. 8. Accordingly, without expressing any opinion on the merits of the case, leaving all the issues....