2014 (5) TMI 802

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....a, Authorized Representative (Jt. CDR) JUDGEMENT Per: G Raghuram: Heard the learned counsel for the appellant and the learned DR for the respondent/Revenue. Waiver of pre-deposit and stay of all further proceedings pursuant to the adjudication order dated 28/12/2012 passed by the Commissioner, Central Excise, Jaipur I, it is the relief sought in this application. 2. The impugned order ....

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....o remit tax under the reverse charge mechanism. Petitioner asserts before us that the services of foreign agents were availed prior to 18/04/06 but consideration for such services received was however remitted after 18/04/2006. The petitioner failed however to respond either to the show cause notice or notices for personal hearing. Counsel for the petitioner states that the petitioner will now fur....

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....idence which the petitioner has not yet filed. As and when petitioner files an application for receipt of additional evidence, the same would be considered and such evidence, if legitimately could be considered at the hearing of the appeal. For the nonce, since the petitioner has already remitted the assessed tax liability, we are inclined to grant waiver of pre-deposit on condition that the petit....