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TMI Blog2016 (4) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... on or the other, the appellant could not place before the Tribunal, it is appropriate to remit the matter on the aspect of predeposit for fresh consideration by the Tribunal, on the condition of the appellant depositing 10% of the disputed tax within eight weeks. On such deposit being made, the Tribunal shall either consider the application for waiver of the pre-deposit or take up the appeal itself and pass appropriate orders. - Appeal disposed of by remanding the matter - C.E.A No. 108 of 2015 - - - Dated:- 8-9-2015 - SRI G. CHANDRAIAH AND SRI CHALLA KODANDA RAM, JJ For the Petitioner : Narasimha Rao For the Respondent : Gopalakrishna Gokhaley ORDER:- (PER SRI CHALLA KODANDA RAM, J) This appeal is filed aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant went out of business and no manufacturing as such has been done since 2009. The deponent M.V. Rama Murthy, proprietor of the appellant, has filed material to show that he has virtually become a pauper and living by getting support from national food security cards. With the above pleading that if only an opportunity is given, the appellant would be able to support their claim that there is no tax liability as such, the appellant is before us with this appeal. 3. Learned counsel for the appellant pleads that a lenient view may be taken and the Tribunal may be directed to take into consideration all the material and give an opportunity with respect to waiver of pre-deposit. 4. The application is opposed by Mr. Gopala Krishna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... favour of the appellant. As there is no material placed before the Tribunal with respect to the financial hardship, but taking into consideration the oral pleading made on behalf of the appellant, the Tribunal directed 50% to be deposited. In that view of the matter, the order of the Tribunal cannot be found fault with. However, considering the fact that a voluminous material has been placed before us which, for some reason or the other, the appellant could not place before the Tribunal, we deem it appropriate to remit the matter on the aspect of predeposit for fresh consideration by the Tribunal, on the condition of the appellant depositing 10% of the disputed tax within eight weeks from the date of receipt of a copy of this order. On suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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