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TMI Blog2013 (2) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the petitioner, much less what is now claimed, are not available in the present circumstances and the first respondent himself has come to a conclusion to reduce the pre-deposit amount with a lenient approach. Therefore there is no merit in these Writ Petitions. The petitioner shall pay the pre-deposit amount as ordered by the first respondent in the impugned order, within a period of two weeks from today, and on such payment, the first respondent-appellate authority shall dispose of the appeals themselves, on merits and in accordance with law, within a period of four weeks thereafter - writ dismissed. - W.P.Nos.2797 and 2798 of 2013 & M.P.No.1 of 2013 in each W.P. - - - Dated:- 6-2-2013 - MR. V.DHANAPALAN, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he higher side and it may cause severe hardship to the petitioner. 4. On the other hand, learned counsel for the respondents-Revenue submitted that if any person is aggrieved by the order of the original authority, on appeal, it is mandatory to pre-deposit the amount as per the provisions of the Finance Act or the Central Excise Act as the case may be, and in case there is any hardship, it is for the authority concerned to look into the same. In the instant case, the first respondent has taken a lenient view to bring down the pre-deposit to the extent of 19% only. 5. It is not in dispute that the respondents initiated action against the petitioner for non-payment of service tax. The original authority has passed an order for payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... came to the conclusion that the capacity of the appellant therein to pay the amount having been noticed and in the absence of any financial burden, it cannot be construed that there is an undue hardship for the appellant therein to resort to claim waiver of pre-deposit. 7. The cardinal principle of consideration of the waiver of pre-deposit is based on undue hardship, prima-facie case, balance of convenience, financial burden and other difficulties expressed by the party before taking the matter on appeal and these factors have to be weighed in relevant circumstances, taking into account all the material facts, which alone can come to the wisdom of the authority to give certain waiver of pre-deposit to the party who is on appeal. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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