2008 (9) TMI 78

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.... Appellant. Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per: P.G. Chacko, Member (J)]. - There are two applications before us, both filed by the appellant (M/s. BSNL), one for permission to file certain documents and the other for out-of-turn disposal of the appeal. The demand impugned in the appeal is of an amount of Rs. 7,77,54,952/- towards service tax under Section 73 of the Fin....

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.... or accounts. One of the applications before us is for permission to produce certain documents which are essentially correspondences between the company and the Department. One of these documents is a letter dated 14-1-2004 issued by the Deputy Commissioner of Service Tax to M/s. CMTS BSNL CHENNAI TELEPHONES, which says that the CMTS (Cellular Mobile Telephone Services) unit of M/s. BSNL had been ....

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.... 2. After considering the submissions, we find that the point raised by the learned counsel would go to the root of the issue inasmuch as, if the appellant-unit with separate registration with the Department were to be treated as a 'person' different from the landline unit (which has its own registration), the question of applicability of Rule 6(3)(c) ibid would at once crop up, which question go....

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....duce on record the relevant document. All the documents sought to be filed by the appellants now are not relevant. One document is crucially relevant and the same is the letter which we have already referred to. We allow the application to the extent of permitting the appellants to produce copies of the said letter as additional document in support of the present appeal. The request for production....