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TMI Blog2015 (10) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... it - Appellant contended that pre-deposit as directed by the Commissioner (Appeals) was unfair and excessive, still deposited some amount – Revenue held amount as directed by the Commissioner (Appeals) was reasonable and justified - Held That:- appellant has already deposited a sum of ₹ 5 lacs - Ends of justice would be met if the Commissioner (Appeals) is directed to hear the appeal on mer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is engaged in erection of telecommunication towers and repair and maintenance of existing towers for various telecommunication companies. Acting on intelligence, an investigation was carried out by the Central Excise Division, Ropar. During the investigation, relevant information regarding services rendered and payments received by the assessee was called from various telecommunication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input services and the benefit of notification dated 20.6.2003 (Annexure A-1). The assessee in his statement dated 9.10.2010 (Annexure A-3) admitted that due to ill health, he could not attend the business. A show cause notice dated 1.8.2011 (Annexure A- 4) was issued to the assessee for recovery of service tax to the tune of ₹ 29,84,848/- along with interest and penalty for the period from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 3.4.2013 (Annexure A-7) dismissed the said appeal. Feeling aggrieved, the appellant filed an appeal (Annexure A-8) before the Tribunal. The Tribunal vide order dated 30.8.2013 (Annexure A-9) dismissed the appeal of the appellant. Hence, the present appeal. 3. Learned counsel for the appellant submitted that the requirement of ₹ 10,00,000/- as a pre-deposit as directed by the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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