2015 (12) TMI 83

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....er For the Petitioner : Sri Arun Kanti Bhattacharjee, Consultant For the Respondent : Sri K. Chaudhury, Supdt. (A.R) ORDER Per Dr.D.M. Misra This is an application seeking waiver of pre-deposit of interest of Rs. 1,33,31,419/- confirmed under Section 75 of the Finance Act, 1994. 2. Ld. Consultant Shri Arun Kanti Bhattacharjee at the outset submits that the applicant is a public s....

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..... brought to our notice the findings on facts, recorded at para 3 of the impugned order, by the Ld. Commr. (Appeal) wherein, he has recorded that due to non-availability of data with the applicant, the service tax payments were made provisional during the disputed period and it could be finalized only in the month of August, 2007. Consequently, service tax was paid by the applicant. It is his subm....

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....hich is clear from the finding of the Ld. Commr. (Appeal). On the other hand, prima facie, we find from the submission of the Ld. A.R. for the Revenue that the demand for recovery of interest is not barred by limitation and there is no invoking of suppression of facts, mis-statement and mis-declaration etc. for recovery of the outstanding dues. We do not find substance in the argument of the Ld. C....