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TMI Blog2015 (9) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... e condition of predeposit and stay of recovery has been directed to make a predeposit of 50% of the credit disallowed within a period of eight weeks and report compliance. 2. Mr. Hidayatullah, learned Senior Counsel appearing on behalf of the appellant would submit that the Tribunal was considering an application of the assessee seeking dispensation of the condition of predeposit and stay of recovery during the pendency of the Appeal. The Appeal challenging the order passed by the Commissioner raised arguable points. A demand of Rs. 4,24,52,646/ along with interest and equivalent penalty was passed on 29th November, 2013. The facts have been noted by the Tribunal. The show cause notice alleged that the credit availed was ine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the plea of absence of willful suppression raises substantial question of law, according to Mr. Hidayatullah. 5. The sum and substance of his argument is that the issues raised before the Tribunal were debatable and arguable. A reasonable condition imposed would have met the ends of justice. Ordinarily in such circumstances and when a strong prima facie case is made out the Tribunal dispenses with the condition of predeposit totally. But in the instant case it was possible for the Tribunal not to have nonsuited the appellant and imposed some reasonable condition. That having not been imposed this Court should admit this Appeal, is the submission of the Counsel. 6. Mr. Jetly appearing on behalf of the Revenue would support the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal is passed on an application seeking waiver of the condition of predeposit and stay, we do not deem it fit to keep this Appeal pending. With the consent of the Advocates, we dispose it of finally. 9. There is some substance in the complaint of Mr. Hidayatullah that the Tribunal has expressed itself and rather conclusively on the main issue or point raised in the Appeal. If the activities which are stated to be trading in goods are the basis on which the show causecumdemand notice was issued, then, whether that constituted an exempted service or a service on which tax was leviable is the focal or principal issue. The position prevailing prior to the amendment, namely, 1st April, 2011 and thereafter would thus require an in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal's order where it has imposed conditions of deposit. 10. Taking a overall view of the matter we are of the opinion that interest of justice would be served if the appellant deposits a sum equivalent to 25% of the confirmed demand and if that deposit is made within a period of eight weeks from the date of receipt of a copy of this order, the Tribunal shall hear the appeal on merits and according to law. Non compliance of the above by the appellant shall visit the appellant with all consequences as permissible in law. The Tribunal shall decide the matter uninfluenced by any of the findings and which have been rendered from para5.2 to 5.4 of the impugned order. Equally we clarify that our interference shall not be taken as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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