2013 (12) TMI 917

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.... A. K. Biswas, Supdt.(A.R.) ORDER Per Dr. D.M. Misra; 1. This is an application for waiver of pre-deposit of Service Tax of Rs.3.78 Crores and penalty of Rs.3.70 Crores and penalties under various other provisions of the Finance Act, 1994. 2. Shri N. D. Saha, Ld. Advocate, at the outset, submitted that the period involved in the present case is from 2003-2004 to 2006-2007 and the entir....

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....uced before the adjudicating authority. The Ld. Advocate has further submitted that they have made an excess payment of Rs.14.31 Lakhs. However, he has made a fair offer to deposit further amount of Rs.25.00 Lakhs. 3. The Ld. A.R. for the Revenue has submitted that the applicant had failed to produce the relevant data and documents before the adjudicating authority in support of the claim. Also....

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....d. Advocate has fairly conceded that the data & evidences reconciling the differences relating to the taxable value received during the period could not be placed before the Ld. Commissioner. However, the reconciliation statement filed before this Tribunal duly certified by their Chief Accounts officer shows that there is an excess payment of 14.31 Lakhs. Prima facie we find that the Applicant is ....