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TMI Blog2014 (5) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court's judgment was holding the field. It was cited before the Kerala High Court but a learned single Judge of the Kerala High Court has taken a different view. To our mind, when there were two views before the tribunal and on a legal point, then, a prima facie case was made out and for waiver of pre-deposit. Moreso , when the appellant has already deposited a sum by way of service tax and by way of interest. In such circumstances, the amount was substantially secured. In the light of the legal argument canvassed and it requiring serious consideration, this was a fit case where the demand for balance deposit could have been waived - Stay granted. - Central Excise Appeal (L) No. 106 of 2014 - - - Dated:- 8-5-2014 - S. C. Dharmadhik ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned single Judge view of the Kerala High Court, the tribunal committed an error in directing appellant to deposit the remaining amount. Mr. Shah submits that this is nothing but dismissing the application in its totality. 5] Mr. Jetley appearing on behalf of the revenue submits that the order passed is discretionary. The demand was much more and inclusive of interest and penalty. It has been scaled down by the tribunal and it is only to secure the amount of duty demanded and interest that the said direction is issued. There is nothing arbitrary, erroneous or illegal about it. Therefore, it does not raise any substantial question of law. 6] We have with the assistance of Mr. Shah and Mr. Jetley , perused the order passed and impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the field. It was cited before the Kerala High Court but a learned single Judge of the Kerala High Court has taken a different view. To our mind, when there were two views before the tribunal and on a legal point, then, a prima facie case was made out and for waiver of pre-deposit. Moreso , when the appellant has already and noted by the tribunal, deposited a sum of Rs.1 ,55,00,000 /- by way of service tax and Rs.15,00,000/- by way of interest. In such circumstances, the amount was substantially secured. In the light of the legal argument canvassed and it requiring serious consideration, this was a fit case where the demand for balance deposit could have been waived. 8] In the light of the above discussion, the impugned order is quash ..... X X X X Extracts X X X X X X X X Extracts X X X X
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