2014 (12) TMI 122

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....al Sehgal, Advocate, for the Respondent. ORDER [Order per : M.M. Kumar, J.]. - Instant petition filed under Article 226 of the Constitution prays for quashing inter-locutory order dated 18-10-2011 rendered by the Commissioner (Appeals) whereby the petitioner has been directed to pre-deposit a sum of rupees twenty lakhs as pre-condition for hearing of the appeal. In the order-in-original date....

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....itioner is discernible from para 3 of the impugned order (P.1). However, the Commissioner (Appeals) concluded that the entire matter needs to examined in detail before arriving at a decision regarding correct quantification of amount of service tax and directed the petitioner to deposit a duty of rupees twenty lakhs as pre-deposit under Section 35F of the Act within 20 days of that order and file ....

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....discharged the liability through anyone else of paying service tax. We do not feel persuaded by any of the submissions made by the learned counsel for the petitioner that the duty claimed by the respondents has already been paid. There is no merit in the petition and the same is dismissed with costs which are quantified at Rs. 10,000/-. The petitioners are however directed to deposit the amount of....