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TMI Blog2015 (9) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... that the main nature of work is to clean the pits by removing oily and non-oily waste completely and thereafter put in fresh soil (back-filling) but not site formation since the drilling site is already existing and the appellant has to clean up all the wastage and bring it back to the original condition. - when a statutory appeal is pending on the file of the Tribunal and any opinion that is expressed by the Tribunal granting interim relief pending disposal of the appeal, is only a prima facie view and not a conclusive one. Therefore, it is always open for the appellant to plead further before the appellate authority to sustain his plea. - Tribunal directed a sum of ₹ 25.00 lakhs to be deposited as a condition precedent in exercise o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not having sound financial resources? iv) Whether the Tribunal is correct in law in imposing condition of deposit of entire service tax demanded as a condition for admission of the appeal, when the appellant has strong prima facie case on merits in the appeal and will be put to undue hardship if it is required to so deposit and balance of convenience lies in favour of unconditional waiver? v) Whether the impugned order is in accordance with guidelines laid down by this Hon ble Court in Sri Chaitanya Educational Committee case (38 VST 292)? The respondent-company is engaged in the business of providing Cleaning Service apart from site formation and clearance, excavation, earthmoving and demolition services to M/s. Cairn Energy I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of directing payment of any amount would not have arisen. He further submits that prima facie, the appellant made out a case for grant of waiver of pre-deposit, but the Tribunal has not property considered this aspect. The learned counsel fairly submits that the appellant could not place relevant material though available with them before the Tribunal to consider the plea of financial hardship of the appellant in making payment and the same may be condoned and an opportunity may be given to the appellant to place appropriate material before the Tribunal and the Tribunal may be directed to consider the same and pass appropriate orders. On the other hand, Sri V. Gopalakrishna Gokhaley, learned Standing Counsel for Customs and Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. Concerning this aspect, we are of the view that when a statutory appeal is pending on the file of the Tribunal and any opinion that is expressed by the Tribunal granting interim relief pending disposal of the appeal, is only a prima facie view and not a conclusive one. Therefore, it is always open for the appellant to plead further before the appellate authority to sustain his plea. At this juncture, we do not express any opinion on this aspect. The very fact that the Tribunal directed a sum of ₹ 25.00 lakhs to be deposited as a condition precedent in exercise of the power under Section 35-E of the Act would indicate that the Tribunals view expressed on merits is only a prima facie view and the Tribunal would be considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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