9911796707
TMI Blog2015 (2) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.2.2015 - Decided partly in favour of assessee. - Civil Miscellaneous Appeal No.21 of 2015 - - - Dated:- 23-1-2015 - Mr. R.SUDHAKAR AND Mr. R.KARUPPIAH, JJ. For the Appellant: Mr. K. Jayachandran For the Respondent : Mr. T. Chandrasekaran Standing Counsel JUDGEMENT (Delivered by R.SUDHAKAR,J.) This Civil Miscellaneous Appeal is filed by the assessee as against the Misc. Order No.41841 of 2014 dated 29.10.2014 on the file of the Customs, Excise and Service Tax Appellate Tribunal, Chennai raising the following substantial question of law: 1. Whether in the facts and circumstances of the case, the Tribunal is justified in rejecting the Modification Application without appreciating the financial hardsh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the counsel for the assessee during personal hearing, passed an order confirming the demand and also levied penalty of ₹ 1.00 lakh. 4. As against the said order of the Adjudicating Authority, the assessee filed an appeal before the Commissioner (Appeals), who by order dated 18.6.2013, dismissed the appeal, thereby upheld the order of the Adjudicating Authority. 5. Aggrieved by the order of the Commissioner (Appeals), the assessee pursued the matter before the Tribunal by filing an appeal along with an application for waiver of pre-deposit. 6. The Tribunal, by order dated 28.7.2014, directed the appellant/assessee to make a pre-deposit of ₹ 3.00 lakhs holding as follows: 4. After considering the submis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the order of pre-deposit. The only ground raised now, as has been raised before the Tribunal, is financial hardship. On that score alone, we are not inclined to entertain this appeal for modification of the order of the Tribunal ordering pre-deposit of ₹ 3.00 lakhs as against the demand of ₹ 7,92,877/-. However, taking note of the nature of financial difficulty pleaded by the appellant, we grant time for compliance of the pre-deposit till 27.2.2015. 10. In the light of the above, we pass the following order: (i)The order of the Tribunal dated 28.07.2014 is modified to the effect that the appellant shall make a pre-deposit as ordered by the Tribunal on or before 27.2.2015 and subject to such compliance, as state ..... X X X X Extracts X X X X X X X X Extracts X X X X
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