2015 (10) TMI 976

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....hri R.K. Das, Deputy Commissioner (AR) ORDER Per: M.V. Ravindran This stay petition is filed for waiver of pre-deposit of an amount confirmed as service tax liability, interest thereof and penalties imposed by the adjudicating authority. 2. After hearing both sides at length, we find that the main grievance of the appellant is that the adjudicating authority has not given them effective perso....

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....as passed an order on 28.10.2013. In our view, he could have waited for the reply or reminded appellant to file reply. He has recorded that the noticee has been given three opportunities of personal hearing; on this point also we find that appellant seems to have appeared before the lower authority on 28.05.2012 while the opportunities which were granted to them seem to be on 24.05.2012, 08.08.201....

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....er in Mumbai. We find that the appellant should be put to some conditions for remanding the matter back to the adjudicating authority. Accordingly, we direct the appellant herein to deposit an amount of Rs. 10 lakhs (Rupees ten lakhs only) in addition to the amount already deposited within four weeks and report compliance before the adjudicating authority on 14.09.2015. The appellant is directed t....