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TMI Blog2014 (4) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... :- After hearing learned counsel for the parties and keeping in view the totality of the facts and circumstances of the case, another sum of ₹ 50 lacs be deposited as a condition precedent for hearing of the appeal which would meet the ends of justice - Time limit to make pre deposit extended - Decided partly in favour of assessee. - STA No. 16 of 2013 (O&M) - - - Dated:- 19-3-2014 - Aj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has strong prima facie case on merits as well as financial condition? iii. Whether the order of deposit of 50% of tax and interest would cause irreparable loss to the Appellant? iv. Whether impugned order is perverse and contrary to the record? 2. Put shortly, the facts necessary for adjudication of the present appeal as narrated therein are that the assessee was having a number of go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/- as well as Rs. 1,45,04,826/- and Education Cess etc. (totalling Rs. 1,45,04,826/-) be not recovered. The said show cause notices were replied by the assessee. The adjudicating authority vide order dated 6.12.2012 (Annexure A-5) confirmed the demand of duty and also imposed penalty. Feeling aggrieved, the appellant filed two appeals before the Tribunal. Along with the appeals, the appellant als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant as a condition precedent for the hearing of the appeal. After hearing learned counsel for the parties and keeping in view the totality of the facts and circumstances of the case, another sum of Rs. 50 lacs be deposited as a condition precedent for hearing of the appeal which would meet the ends of justice. 6. The appeal stands disposed of accordingly. 7. A prayer was made by the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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