2014 (7) TMI 581

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..... SHAH J.-Rule. Mr. Y.N. Ravani, learned advocate waives the service of notice of rule on behalf of the respondents. 2. In the facts and circumstances of the case and with the consent of the learned advocates appearing on behalf of the respective parties, present special civil application is taken up for final hearing today. 3. By way of this petition under article 226 of the Constitution of Ind....

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....e pointed out by the petitioner before the first adjudicating authority. He has relied upon number of documents which are produced before this court in support of his submission that as such the petitioner had already paid service tax within the stipulated time for which the order-in-original has been passed. Therefore, it is requested to allow the present special civil application. 5. Mr. Y.N. R....

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....lsania, learned advocate appearing on behalf of the petitioner and Mr. Y.N. Ravani, learned advocate appearing on behalf of the respondents. 6.01 At the outset, it is required to be noted that it is the case on behalf of the petitioner that as such the petitioner had already paid the service tax within stipulated time for which the order-in-original has been passed. It is the case on behalf of th....

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....he impugned order dated July 13, 2010 passed by respondent No. 2 in order-in-appeal are hereby quashed and set aside and the matter is remanded to the adjudicating authority to consider the show-cause notice/matter afresh in accordance with law and on merits. It will be open for the petitioner to submit the documents which are produced by the petitioner in the present petition in support of his ca....