2015 (1) TMI 905

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.....MANJU RAJAN, SMT.P.V.REMA FOR THE RESPONDENT : ADV. SRI.JOHN VARGHESE,SC,CEN.BOARD OF EXCISE , SRI.THOMAS MATHEW NELLIMOOTTIL JUDGEMENT Per: Antony Dominic: Heard the learned counsel for the appellant and the learned standing counsel appearing for the respondent. 2. This appeal arises from Annexure H order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), S....

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....Act, 2014, viz., 6/8/2014. 4. In so far as this case is concerned, the stay application is dated 15/4/14 and the order passed by the Tribunal is dated 26/8/2014. Evidently, therefore, as on 6/8/14, when the Finance Act came into force, the stay application dated 15/4/14 was pending before the CESTAT and therefore, the provisions relied on by the learned counsel for the appellant does not come t....

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....ty should be taken into account. 6. Though the position as canvassed by the learned standing counsel for the respondent is unassailable, still, fact remains that, in so far as this case is concerned, Annexure D order passed by the adjudicating officer demands an amount of Rs. 11,61,898/- towards service tax, Rs. 23,237/- towards education cess and Rs. 8,500/- towards secondary and higher educat....