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2011 (5) TMI 613

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..... Tax payment specifically. The funds can then only be released by the Finance Department to them. Considering these facts, and that the appellants had made part payment of an amount of Rs.28,36,051/- the condition of pre-deposit of balance amount of duty and entire amount of penalty is to be dispensed - in favour of assessee. - ST/346/2010 - S/711/WZB/AHD/2011 - Dated:- 9-5-2011 - Archana Wadhw .....

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..... y also filed an application for condonation of delay as also stay application for staying the operation of the Order-in-Original. 2. The delay in filing the appeal is of 90 days. It was stated by the appellant that the delay occurred as they had to get the approval of legal department. Further, the delay was caused in appointing the lawyer/consultant as also study of the case before filing the a .....

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..... of an amount of Rs.28,36,051/- (Rupees Twenty Eight Lakhs, Thirty Six Thousands and Fifty One only). It was submitted by the appellant that regarding payment of Service Tax, they can collect and pay only if they have Budget allocation in their Budget for such expenses, which requires the provisions of Service Tax payment specifically. The funds can then only be released by the Finance Department .....

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