2015 (1) TMI 347

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....andara, Advocate For the Respondent : Dr. A.K. Nigam, Addl. Commissioner(AR) JUDGEMENT Per : B.S.V.MURTHY The impugned OIA dt. 09/01/2013 and according to the stamp on the last page it was dispatched on 25/03/2013. However it is the submission of the appellants that they did not receive. Only after the demand letter is received asking them to pay the service tax demanded, they requeste....

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....l vide Misc. Order No.20297/2014 dt. 12/02/2014 had granted unconditional waiver of predeposit and stay against recovery. In view of the fact that in the case of the very same appellant for a different period on the very same issue, this Tribunal did not consider it is necessary to direct predeposit of any amount and granted the unconditional waiver of predeposit and stay, we consider that the Com....