2014 (2) TMI 532

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nding Counsel, for the Respondent. ORDER The petitioner is engaged in the business of providing Multi-System Operator (MSO) services to the Cable Operators. By the Order-in-Original, dated 30-9-2010 the Commissioner of Customs and Central Excise, Tirupathi determined the liability of the petitioner to pay Rs. 2,61,17,081/- towards Service Tax and Educational Cess under Section 73(1) of the F....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppearing for the petitioner and Sri Jalakam Satyaram, the learned Standing Counsel for Customs & Central Excise appearing for the respondents. 4. At the outset, it is pointed out by the learned Senior Counsel appearing for the petitioner that in fact the application filed by the petitioner for receiving additional evidence containing all the relevant facts to establish that the demand of S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... separate petitions being Miscellaneous Application Nos. 26569 and 26570 of 2013 with a prayer to receive certain documents as additional evidence, to raise additional ground and also seeking modification of the prayer in Appeal No. 222 of 2011. The specific plea of the petitioner that the said Miscellaneous Applications alone were listed before the Tribunal below on 9-7-2013 but not the Stay Appl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ubmission of the learned counsel for the petitioner that non-consideration of the petitioner's application to receive the additional evidence in spite of the fact that it is listed for hearing, caused grave prejudice to the case of the petitioner In the light of the admitted facts, we consider it appropriate to set aside the impugned orders dated 9-7-2013 passed in Stay Application No. 105 of 2011....