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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 ..... s not on the basis of the document which is not part of the record. The learned Tribunal found some substance in the case of the appellant and has directed him to deposit only 25% of the demand and not the entire 100% amount. It can thus be clearly seen that the learned Tribunal has taken into consideration the factors i.e. prima facie case and the interest of the Revenue. - if the amount is deposited within a period of 8 weeks, the learned Tribunal to decide the appeal on its own merits. - Time limit to comply with the pre-deposit extended - Decided partly in favor of assessee. - Central Excise Appeal No. 109 of 2014 - - - Dated:- 7-4-2015 - B.R. Gavai A.S. Gadkari, JJ. For the Petitioner : Mr. Vipin Jain i/b Mr. Prabhakar K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d therefore would not fall within the ambit of service tax. The learned Counsel further submits that the other 65 units doing almost similar job, have been held to be doing manufacturing activities by the Commissioner of Central Excise, Surat and as such the Appellant is being given discriminatory treatment. 4 Shri Jetly, the learned Counsel appearing for the Respondent No.2- Commissioner of Central Excise on the contrary submits that the appeal arises out of the interlocutory order. He submits that unless discretion which is vested in the learned Tribunal is found to be exercised in the perverse manner, this Court would not interfere with the same. Insofar as the order of the Commissioner of Central Excise, Surat is concerned, the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervation 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 said that the view taken by the learned Tribunal is perverse. 7 In any case, the learned Tribunal found ssme substance in the case of the appellant and has directed him to deposit only 25% of the demand and not the entire 100% amount. It can thus be clearly seen that the learned Tribunal has taken into consideration the factors i.e. prima facie case and the interest of the Revenue. 8 Insofar as the third factor i.e. undue hardship is concerned, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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