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TMI Blog2015 (2) TMI 1176X X X X Extracts X X X X X X X X Extracts X X X X ..... rong to hold that only the prima facie case is the criteria in the matter of waiver of pre-deposit. By virtue of Section 86(7) of Service Tax, the provision of Section 35-F of the Central Excise Act is applicable. Order of tribunal set-aside - matter remanded back to decide the issue afresh - Decided in favor of appellant. - C.E.A. No. 10 of 2015 - - - Dated:- 10-2-2015 - SRI KALYAN JYOTI SE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e criteria in the matter of waiver of pre-deposit. By virtue of Section 86(7) of Service Tax, the provision of Section 35-F of the Central Excise Act is applicable. We therefore set out both the provisions of the law. Section 86(7) of the Service Tax : Subject to the provisions of this Chapter, in hearing the appeal and making orders under this Section, the Appellate Tribunal sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal is of opinion that the deposit of duty demanded or penalty levied would cause undue hardship to such person, the Commissioner (Appeals) or, as the case may be, the Appellate Tribunal, may dispense with such deposit subject to such conditions as he or it may deem fit to impose so as to safeguard the interests of revenue. Provided further that where an application is filed before the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the learned counsel for the appellant has not considered this aspect at all. Hence, we set aside the impugned order of the learned Tribunal and restore the application for waiver of pre-deposit to its file and direct the learned Tribunal to decide the application for waiver of pre-deposit along with the materials submitted on the ground of financial hardship recording reasons. Let this entire ..... X X X X Extracts X X X X X X X X Extracts X X X X
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