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TMI Blog2015 (10) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... r non-compliance of direction about pre-deposit and shall decide the appeal on merits – Appeal allowed in part and modified in favour of the Revenue. - CEA No. 20 of 2014 - - - Dated:- 13-1-2015 - P.K. Jaiswal and S.C. Sharma, JJ. Shri Manoj Munshi, for the Appellant. Shri P. Prasad, for the Respondent. ORDER Heard. By this appeal, the appellant is challenging the order dated 24-4-2014 passed by the Customs, Excise Service Tax Appellate Tribunal (CESTAT), New Delhi whereby learned Tribunal decided the application for waiver of pre-deposit and directed to deposit a sum of ₹ 3.00 crores towards Cenvat credit and CAM services, within a period of eight weeks from the date of order dated 24-4-2014 and to submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in CEA No. 22/2014, he is liable to deposit only 50% of the Cenvat credit amount and prays that the impugned order be partly set aside and appeal be allowed with a direction to the learned Tribunal to decide the appeal on merit at the earliest. 5. In reply, learned Counsel for the respondent has submitted that the issue whether the appellant would be liable for Cenvat credit of Excise duty paid on various inputs and Service Tax paid on various input services used by their contractors or in relation of construction of malls are the subject matter of the appeal and in other matter, which is identical and similar to the present appeal, this Court directed the appellant to deposit 50% of the amount in question within a period of 45 days fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the pre-deposit and shall decide the appeal on merits in accordance with law. With the aforesaid, the substantial question of law framed by this Court is decided accordingly. Appeal stands partly allowed. No order as to costs. 6. On due consideration of the arguments of the learned Counsel for the parties, we are of the view that the question of grant of Cenvat credit and CAM services are the subject matter of the appeal and looking to the financial constraint and overall facts and circumstances of the case, no case for grant of total waiver or unconditional waiver, as prayed is made out. To safeguard the interest of the revenue as well as of the appellant, we direct the appellant to deposit 50% of the amount, within a period of 45 d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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