2014 (8) TMI 262

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.... PER : D M Misra This is an Application seeking waiver of predeposit of Service Tax of Rs. 18.88 lakh and penalty of Rs. 51.26 lakh. 2. At the outset, ld. Advocate for the Applicant submits that initially, the demand was issued for a total amount of Rs. 51 ,26,000 /- which comprises of wrong availment of CENVAT Credit of Rs. 32.37 lakh and short payment of Service Tax of Rs. 18.88 lakh. He sub....

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....emanding the matter to the ld. Commissioner (Appeals) for decision on this issue afresh. ' 4. After hearing both sides for some time, we find that the Appeal itself could be disposed off , at this stage. Therefore, after waiving the requirement of predeposit, we take up the Appeal for final disposal, with the consent of both sides. 5. We find that the ld. Commissioner (Appeals) had not addre....