2013 (10) TMI 1063

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....atish Chandra,JJ. For the Appellant : Pradeep Agrawal For the Respondent : Rajesh Singh Chauhan ORDER Both the appeals have been filed by the appellants under Section 35G of the Central Excise Act, 1944 against the consolidated order dated 17.09.2013 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi in ST/Stay/1072/2012; and ST/Stay/1069/2012 with a request to s....

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....New Delhi. Vide impugned common order dated 17.04.2013, passed by the Tribunal, the request for stay of the demand has been rejected. Being aggrieved, the present appeals have been filed. It is the submission of Sri Pradeep Agarwal, learned counsel for the appellants that the services for providing the "cash van" for transportation of cash from one place to another of the Bank or Financial Inst....

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....ssed tax. The learned Tribunal did not consider the financial conditions of the appellants as well as the fact that the entire adjudication is based on a search. The warrant of search was in the name of "Federal Security Pvt. Ltd." but the premises of the appellants were being searched. So, the entire levy of service tax including penalty is without authority of law. Lastly, he made a request to s....

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....for the stay of the demand. The Tribunal observed in its impugned order dated 17.09.2013 in Para-3 as under:- "At this stage of the proceedings we are therefore not in a position to ascertain whether there is any infirmity in the impugned adjudication order only on the account of the fact ..." From the above, it appears that the Tribunal was not sure pertaining to the fact that the services ....