2014 (12) TMI 965

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....E RESPONDENT : SHRI A.K.BISWAS, A.R.(SUPDT.) JUDGEMENT Per Dr. D.M. Misra; This is an Application seeking waiver of predeposit of Service Tax of Rs. 54.90 lakh and equal amount of penalty imposed under Section 78, and penalty of Rs. 5,000/- under Section 77, of the Finance Act, 1994. 2. At the outset, ld. Advocate for the Applicant submits that during the relevant period, 2006-07 to 2010-11(u....

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....d can produce before the ld. Commissioner. Under instruction of the client, however, he makes an offer to deposit Rs. 5.00 lakh and prays that the matter be remanded to the ld. Adjudicating Authority for considering the documents which they could not produce at the time of adjudication proceedings. 4. Ld. AR for the Revenue has no objection in remanding the case to the ld. adjudicating Commission....

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.... for the relevant period, were meant for export, and also they would place necessary documents/certificates in support of their claim. However, we find that the said certificate and documents relate to 56% of the demand. The ld. Advocate for the Appellant submits that they are now in the process of procuring the documents for the remaining quantity of goods. Therefore, in the interest of justice, ....