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TMI Blog2014 (5) TMI 985X X X X Extracts X X X X X X X X Extracts X X X X ..... g prima facie case and after delving into the issue had waived the pre-deposit and stayed all further proceedings for realization of the adjudicated liability in terms of the impugned order but the element of interest which was consequential to the adjudicated liability was ordered to be paid on the service tax assessed. Once the realization of the principal liability was stayed and condition of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the Tribunal ) in Stay Application No. 56777 of 2013 in STA No. 56306 of 2013. The appellant has claimed the substantial questions of law as mentioned in para 14 of the appeal. 2. Put shortly, the facts necessary for adjudication of the present appeal as narrated therein are that a notice dated 18.4.2011 was issued to the assessee to show cause as to why service tax amounting to Rs. 35,95,6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3) along with an application (Annexure A-4) for waiver of pre-deposit before the Tribunal. The assessee also filed an application dated 11.3.2013 (Annexure A-5) for stay of the operation of the impugned order dated 11.3.2013 till the stay application was decided. The Tribunal vide order 7.10.2013 (Annexure A-6) dismissed the application (Annexure A-4) and ordered the assessee to pay the entire dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-deposit of adjudicated liability put a condition of remitting the entire amount of interest component on the service tax assessed upto date. According to the learned counsel, once the pre-deposit of the principal liability was waived, the interest being consequential was also required to be waived off by the Tribunal. 4. On the other hand, learned counsel for the respondent supported the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent for hearing of the appeal. 6. In view of the above, the present appeal is allowed and the deposit of interest component which is consequential to the adjudicated liability as directed by the Tribunal shall not be insisted as a pre-deposit condition for hearing of the appeal on merits. However, the Tribunal shall make sincere efforts for deciding the appeal expeditiously. - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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