2014 (8) TMI 198

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....ralidharan, Superintendent (AR) & Mr 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 ....

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....r of the Tribunal as under:-     (a) Darshan English Classes Vs. 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 T....

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.... tax amount. In this context, the learned counsel on behalf of M/s. C.S. Natarajan submits that the demand 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 predep....