2014 (8) TMI 143

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....nt : Shri S K Mall, AR PER : M V Ravindran When this stay petition was called out, after hearing both sides for some time on the stay petition, we find that the appeal itself could be disposed of at this juncture. Accordingly, we waive the condition of pre-deposit of the amounts involved and take up the appeal for disposal. 2. The adjudicating authority has recorded that the appellant has....

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.... of the learned counsel has strong force wherein he has stated that they have been discharging the tax liability. We find that adjudicating authority in Para 3.4.3 has given a vague finding that the entire amount is discharged/appropriated against the Port Services. We do not find any such appropriation being ordered or done. 4. Be that as it may, since the appellant is claiming that they have ....