9911796707
TMI Blog2014 (5) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, to apply its mind to the facts of the case. Appellant has specifically urged in appeal that its other Unit has been given exemption and the same has been arbitrarily denied to present Unit. However, that ground appears to have not been looked into by the Appellate Tribunal. Thus, a material factor having bearing on the controversy has been lost right of. Appellant has been asked to make pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a period of eight weeks under Section 35F of the Central Excise Act, 1944 has been questioned in the present appeal. 3. Submission of learned counsel for appellant is, appellant has got another hotel viz. M/s. Airport Centre Point Hotel and that Unit of appellant has been given exemption in the amount of tax on food items out of Service Tax under the proviso to sub-section (1) of Section 73 rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... main appeal is pending. He submits that exemption from pre-deposit can be granted provided any hardship is shown. He, however, contends that there is no such plea and effort on the part of appellant. Learned ASGI reiterates that the impugned order which directs appellant to make pre-deposit of Rs. 53 lakh does not call for interference. He attempted to show that total demand confirmed by the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arily denied to present Unit. However, that ground appears to have not been looked into by the Appellate Tribunal. Thus, a material factor having bearing on the controversy has been lost right of. Appellant has been asked to make pre-deposit of Rs. 53 lakh under Section 35F of the Act. This Court granted stay of coercive recovery subject to appellant depositing Rs. 25 lakh. Admittedly, that amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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