9911796707
TMI Blog2014 (5) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... ob Worker - Revenue is seeking to recover the same on the ground that M/s. FMGIL is not liable to pay any service tax - should have availed the benefit of Notification No. 8/05-S.T., dated 1-3-2005 - Held that: - The appeal should have been disposed of at any rate before 180 days when there is an order of stay as contemplated under Section 35C of the Act. The contention that due to the stay order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dy, Advocate, for the Appellant. Shri V. Lakshmi Kumaran for V. Sridharan, Advocates, for the Respondent. JUDGMENT This appeal is filed by the revenue challenging the order passed by the Tribunal [2010 (20) S.T.R. 329 (Tri.-Bang.)] which allowed the application filed by the assessee for waiver of pre-deposit of the amount involved in this appeal and recovery thereof is stayed till th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty levied would cause undue hardship to such person, the Commissioner (Appeals) or, as the case may be, the Appellate Tribunal, may dispense with such deposit subject to such conditions as he or it may deem fit to impose so as to safeguard the interests of revenue : PROVIDED FURTHER that where an application is filed before the Commissioner (Appeals) for dispensing with the deposit of duty dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... monious reading of the aforesaid provisions makes it very clear that deposit of duty demanded or penalty levied is a condition precedent for considering the application on merits. In cases where such demand of tax or penalty causes undue hardship to such persons, discretion is vested with the authority to dispense with the same. As is clear from the language employed in the first proviso, that onc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case, we deem it proper to direct the Tribunal to dispose off the appeal on or before 30th of September, 2011 positively. The Assessee shall co-operate with the Tribunal in disposing of this appeal. If the assessee does not co-operate and the Tribunal does not dispose off the appeal within 30 days, the impugned order passed in this appeal stands set aside and the assessee shall deposit the amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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