2008 (7) TMI 31

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....he respondent. [Order Per: Mr. B.S.V. Murthy, Member (Technical)] - Commissioner (Appeals) has rejected the appeal filed by the appellant on the ground of non-compliance of the stay order issued by him requiring the appellant to pay 75% of the demand for Service Tax of Rs.37,000 confirmed against them.  2. Heard both sides. Learned advocate on behalf of the appellant submits that princi....

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....nd he also stated that chart would show that the amount received was different from the invoices raised during the period. He states that the personal hearing was given on 17.12.07 as stated by the Commissioner (Appeals) in his order, but Commissioner (Appeals) failed to mention that on that day the hearing was postponed by the Commissioner and a copy of the letter submitted by him on 17.12.07 req....

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.... that Commissioner (Appeals) has not observed principles of natural justice before issue of stay order or at the time of final order. It is very necessary to consider whether the appellant have prima facie case before rejecting the stay application or fixing pre-deposit amount.  While the submissions made by appellant have been reiterated in detail, there are no observations about the submiss....