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TMI Blog2014 (4) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... ad been provided by them - Held that:- Amount requested to make pre deposit is reduced to Rs. 3 Lacs - Time period to make pre deposit is extended - Decided partly in favour of assessee. - STA No. 4 of 2014 (O&M) - - - Dated:- 19-3-2014 - Ajay Kumar Mittal And Anita Chaudhry,JJ. For the Appellant : Mr. Vikrant Kackria, Advocate. For the Respondent : Mr. Sukhdev Sharma, Advocate. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been passed after taking into consideration the same? iii. Whether the Tribunal was correct in giving an finding that the Sales Tax Returns would only be considered at the time of final hearing of the appeal even though if the same were considered then the appellants have had prima facie case for the waiver of the entire amount of Service Tax and penalties. More so, when there is no bar that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 852/-. The adjudicating authority vide order dated 22.6.2010 (Annexure A-2) confirmed the demand of Rs. 45,53,852/- and also imposed penalty. Feeling aggrieved, the appellant filed an appeal (Annexure A-3) before the Commissioner (Appeals) who vide order dated 25.3.2013 (Annexure A-4) confirmed the demand of service tax on the balance amount of Rs. 2,50,14,954/-. Still dissatisfied, the assessee f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relates to the quantum of pre-deposit to be made by the appellant 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. 3 lacs be deposited as a condition precedent for hearing of the appeal which would meet the ends of justice. 6. The appeal stands dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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