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2014 (11) TMI 1116

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..... they have also not explained as to how even if there is any financial hardship, that will fall in the category of undue financial hardship - appeal dismissed for failure of pre-deposit. - ST/4073/2012-CUS[DB] - STAY ORDER NO. 54101/2014 - Dated:- 19-11-2014 - Justice G. Raghuram, President and Mr.R.K. Singh, Technical Member For the Appellant : Shri Bipin Garg, Advocate For the Respo .....

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..... ex-parte and in violation of the principles of natural justice and that the reimbursement of the expenses is not includible in the assessable value. 3. We have considered the contention of the appellants. The adjudicating authority has clearly noted that the appellants did not submit any reply to the Show Cause Notice and during personal hearing only requested further time of 21 days to file th .....

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..... undue financial hardship. It is seen that an amount of ₹ 50 lacs has already been appropriated towards the impugned service tax liability of ₹ 1,21,36,522/-. Taking that into account and in the overall circumstances of this case we ordered pre-deposit of the balance of the adjudicated service tax liability alongwith proportionate interest within 6 weeks. Compliance is to be reported .....

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