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TMI Blog2009 (6) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant. Shri J.A. Khan, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. The Applicants filed this Application in pursuance of the Order dated 24-2-2009 passed by the Hon'ble High Court. The Tribunal vide Stay Order dated 22-9-08 directed the Applicants to deposit the amount in dispute within 4 weeks from the date of receipt of that Order. The Applicants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undertakes to deposit the said fee within a period of one week from today. 2. We find that the only prayer of the Applicants is for waiver of pre-deposit of the amount of interest. It is admitted by the Applicants that the Service Tax has been paid after due dates. Their only contention is that during pendency of the Appeal, pre-deposit of the interest on Service Tax be waived by exercising the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r appealed against relates to any duty demanded in respect of goods which are not under the control of central excise authorities or any penalty levied under this Act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded or the penalty levied: Provided that where in any particular case, the [Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest by which such crediting of the tax or any part thereof is delayed. In view of the fact that amount of Service Tax, collected from customers, was deposited after due dates, hence we find no reason to grant waiver of pre-deposit of amount of interest when the liability and collection of Service Tax is not under dispute. Therefore, we find no reason to recall our Order dated 22-9-09. The Misce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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