2017 (8) TMI 1229

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..... tment, which mandate that the pre-deposit of 10% of the adjudicated liability should be paid before decision of the appeal on merits. In this case, the assessee is the Superintendent of Police of District Burhanpur and he claims the benefit based on certain judgments already rendered by the same Tribunal where the appeal was pending - it was a fit case where by granting exemption from deposit of t .....

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..... he pre-deposit amount has not been made available. By bringing on record or orders passed by the Coordinate Benches of the Tribunal at Delhi. In para 12 of the memorandum of appeal, it is stated that in case of the Deputy Commissioner of Police Department of State of Rajasthan v. CCE, the same Tribunal's Bench at New Delhi has held that the service in question i.e. undertaking security agency serv .....

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..... n from deposit of the pre-deposit amount, the appeal could be considered on merits. Taking note of all these circumstances, we allow this appeal and in the peculiar facts and circumstances of this case, when the appellant himself is a department of the State Government i.e. Head of Police Department of the District and when there is already an order of a coordinate Bench of same Tribunal when the .....

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