2017 (11) TMI 1521

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.... Shivaram Hegde with Mr.C.M.Lokesh for the petitioner Mr.Pradeep S. Jetly with Mr.Jitendra B. Mishra for the respondent ORDER P. C. Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondent. Considering the narrow question involved in the writ petition, the same is forthwith taken up for final hearing. 2. A show cause notice was issu....

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....rvice Tax Appellate Tribunal (for short "Appellate Tribunal"), West Zonal Bench at Mumbai. An application for stay was made by the petitioner which has been dismissed by the impugned order dated 1st October 2013. Not only that the stay application was dismissed, but while deciding the stay application, even the appeal was dismissed by the Appellate Tribunal on the ground that the same did not have....

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.... the rectification application filed before the Adjudicating Authority. He submitted that the order of the Commissioner (Appeals) dismissing the appeal against the orderinoriginal passed by the Adjudicating Authority was never challenged by the petitioner and, therefore, the view taken cannot be faulted. 6. We have given careful consideration to the submissions. The first paragraph of the impug....

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....o into the merits and decide the appeal itself by holding that it was devoid of any merits. 8. Therefore, the impugned order cannot be sustained and by setting aside the same, the appeal and the stay application will have to be restored to the file of the Tribunal. 9. Accordingly, we pass the following order: ORDER (i) The impugned judgment and order dated 1st October 2013 is her....