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TMI Blog2014 (9) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... and the adjudicating authority’s determination. - Held that:- when the appeal is admitted for hearing and the order of the assessment is under scrutiny, unless the order of assessment reaches its finality, the question of initiation of penalty proceedings does not and cannot arise. - in view of insertion of the word or the Tribunal cannot ask to make pre-deposit in both at a time. The pre-dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise and Service Tax Tribunal, Hyderabad, dated 10-7-2013 by which the learned Tribunal has directed to make pre-deposit of the basic tax component as well as 50% of the penalty under Sec. 78 and discrepancy of ₹ 12.00 lakhs between the petitioner s own assessment of tax liability and the adjudicating authority s determination. 2. According to us, when the appeal is admitted for hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of insertion of the word or the Tribunal cannot ask to make pre-deposit in both at a time. According to us, the pre-deposit of the penalty amount will be required when the order of the penalty alone is under challenge. But if there is a composite order namely assessment order, tax component and also penalty order like here, direction for pre-deposit of any portion of the penalty amount would resul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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