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TMI Blog2015 (11) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... sar (respondent No.3) who shall be entitled to encash the same - appeals be heard without insisting for pre-deposit of penalty amount - Partial stay granted. - STA No. 11 of 2014 (O&M), STA No. 12 of 2014 (O&M), STA No. 13 of 2014 (O&M), STA No. 14 of 2014 (O&M) - - - Dated:- 20-5-2014 - MR. AJAY KUMAR MITTAL AND MR. JASPAL SINGH, JJ. Mr. Sandeep Goyal, Advocate and Mr. Naveen Rattan, Advocate for the appellant Mr. Sukhdev Sharma, Advocate for the Respondent JUDGEMENT AJAY KUMAR MITTAL, J. 1. This order shall dispose of a bunch of four appeals bearing STA Nos. 11 to 14 of 2014 as according to the learned counsel for the parties, the issues involved therein are identical. For brevity, the facts are being tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity vide order dated 3.5.2012 (Annexure A-1) confirmed the demand of ₹ 3,47,455/- and also imposed penalty of equal amount. An additional penalty to the tune of ₹ 6000/- was also imposed upon the assessee. Feeling aggrieved, the assessee filed an appeal (Annexure A-2) on 9.5.2012 before the Commissioner (Appeals), who vide order dated 29.7.2013 (Annexure A-3) upheld the order of the adjudicating authority and dismissed the appeal. Still dissatisfied, the assessee filed an appeal (Annexure A-4) along with an application (Annexure A-4/A) for waiver of pre-deposit of service tax before the Tribunal. The Tribunal vide order dated 18.2.2014 (Annexure A-5) rejected the said application and directed the assessee to deposit the entire d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. According to the learned counsel for the appellant, the Tribunal had required the appellant to deposit the entire amount of demand raised therein. In other words, the Tribunal had directed the appellant to deposit a sum of Rs. 38,36,090/- in all the four appeals. 6. Learned counsel for the appellant had produced four demand drafts bearing Nos. 210382 and 210384 to 210386, all dated 2.5.2014, totalling ₹ 19,00,000/- which were ordered to be kept with the Registrar (Judicial) of this Court vide order dated May 6, 2014. It was also submitted that a sum of ₹ 1,00,000/- was deposited on 28.1.2013. The original drafts be handed over to learned counsel for respondent No.3 who shall forward the same to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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