2020 (12) TMI 1426

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....or the Petitioner : Mr. Jagabandhu Sahoo, learned Senior Counsel appearing along with Mr. K. Sahoo, learned counsel For the Opposite Party : Mr. P.K. Parhi, learned Assistant Solicitor General of India and Mr. T.K. Satpathy, learned Senior Standing Counsel, CGST appearing ORDER Heard Mr. Jagabandhu Sahoo, learned Senior Counsel appearing along with Mr. K. Sahoo, learned counsel for the pe....

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....e Commissioner, GST & Central Excise, Rourkela Commissionerate, Rourkela-opposite party no.2 vide Order-in-Original No.06/CCE/S.Tax/RKL/2019-20 dated 20.11.2019 for the period from 01.04.2016 to 30.06.2017 directing levy and imposition of service tax on royalty, DMF & NMET treating the same as service purportedly under Section 65-B (44) of the Finance Act,1994 being in gross violation of ratio lai....

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.... after affording opportunity of hearing to the parties. He further submits that the case in hand being similar to W.P.(C) No.15921 of 2020, the petitioner may be directed to file appeal before the appellate authority. Mr. P.K. Parhi, learned Assistant Solicitor General of India for opposite party no.1 submitted that since the matter is between the petitioner and opposite party nos.2 to 4, Union....

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....assed by the apex Court to that extent, it is open to the petitioner to bring all these facts before the appellate forum by filing interlocutory application seeking waiver of pre-deposit of the amount for entertaining the appeal. If such application is filed, the appellate authority shall consider the same keeping in view the orders passed by the apex Court and pass appropriate order in accordance....