2014 (8) TMI 198

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....P Arul, Superintendent (AR) PER : P K Das A common issue is involved in all these applications and therefore all are taken up for disposal together. 2. The applicants filed these applications for waiver of predeposit of tax along with interest and penalty as under:- S.No. Appeal No. Period of Dispute Demand of Tax 1. ST/41002/2013 1/10/2006 to 31/3/2007 1,36,374/- 2. ST/41003/2013....

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....CCE - 2009 (14) STR 275     (b) Apex Institute of English Vs. CCE - 2011 (21) STR 176     (c) ICM English Centre Vs. CST - 2012 (26) STR 157 4. On the other hand, the learned Authorized Representative on behalf of Revenue submit that this issue has already been decided by the Tribunal in favour of Revenue as under:-     (a) Prof. Ulhas Vasant Bapat ....

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....and is partly barred by limitation. He submits that the normal period of limitation would be about Rs. 1,88,800/-. The learned AR submits that the applicant had not disclosed the facts to the Department. 5. After considering the submissions of both the sides, we direct the applicants to predeposit as under:- S.No. Appeal No. Demand of Tax Amount to be predeposited 1. ST/41002/2013 1,36....