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TMI Blog2015 (9) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent : Mr. P.S. Jetly a/w Mr. S.D. Bhosale ORDER P.C.: 1 The appeal challenges an order dated 12th August 2013 passed by the learned Customs, Excise & Service Tax Appellate Tribunal, Mumbai thereby directing the appellant to deposit an amount of 25% of the service tax in the application filed by the appellant for waiver of pre-deposit. 2 The notice was issued to the Appellant calling upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the learned Tribunal ought to have waived the entire amount. The learned Counsel submits that the case of the Appellant is that the Appellant does not carry out processing activities, but carries an activity which is a part of manufacturing activitiy, and therefore would not fall within the ambit of service tax. The learned Counsel further submits that the other 65 units doing almost similar jo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posit, the Tribunal or the Appellate Authorities are directed to take into consideration three factors namely, prima facie case, undue hardship and the interest of Revenue. A reference in this respect would be made to the judgment of the Apex Court in the case of Benara Valves Ltd Vs. Commissioner of Central Excise, reported in 1006(204) E.L.T. 513 (S.C.). It has been further held that the word &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cided on the basis of material placed before the learned Tribunal. However, it cannot be said that the observation made by the learned Tribunal is not on the basis of the document which is not part of the record. The perusal of the terms and conditions which are found at page 46 of the paper-book, would fortify the findings given by the learned Tribunal. In that view of the matter, it cannot be sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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