2013 (9) TMI 1161

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..... ustice G. Raghuram, President]. - The miscellaneous application seeks extension of operation of the order dated 30-12-2012 passed in the stay application. 2. The appeal is preferred by the assessee against the adjudication order 12-1-2012 passed by the Commissioner (Adjudication), Chandigarh-II. The said order confirmed service tax demand of ₹ 68,04,120/- besides ordering recovery of int .....

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..... icable to determination of appeals and of pre-deposits, in proceedings under the 1994 Act, it is apparent that where discretion is exercised under the provisions of Section 35F of the 1944 Act and the requirement of pre-deposit is waived either wholly or on deposit of a certain amount as directed by the Tribunal, such order operates during pendency of the appeal. Conditional waiver of pre-deposit .....

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..... ermination culminating in an order granting waiver thereof only triggers the jurisdiction of the Tribunal to determine further steps in the appeal including consideration of an application for grant of stay or the final determination of the appeal. 7. It is seen from the order dated 30-10-2012 that no stay, of operation of the adjudication order or of realization of the adjudicated liability wa .....

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