2011 (3) TMI 317 - HC - Central Excise

Waiver of pre-deposit - The impugned interim order of the respondent, passed under Section 35F , directing the petitioner to pay the entire amount of service tax of Rs.19,21,264/-, as a pre-deposit, as a pre-condition for hearing the appeal filed by the petitioner, is onerous in nature - n view of the averments made in the affidavit filed in support of the writ petition and the impugned order of the respondent is modified directing the petitioner to deposit 30% of the amount of service tax of Rs.19,21,264/- On the petitioner complying with the said condition, the respondent shall hear and dispose of the appeal on merits and in accordance with law.

Summary

The High Court of Madras modified an interim order under Section 35F of the Central Excise Act, 1944, directing the petitioner to deposit 30% of the service tax amount before a specified date for hearing the appeal. The respondent was instructed to hear and dispose of the appeal within eight weeks after the deposit. The writ petition was ordered accordingly with no costs.