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2008 (7) TMI 56

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..... order by application of mind then such an order does not require any interference by this Court in exercise of the writ jurisdiction - Tribunal has rightly waived the pre-deposit of remaining amount of Service Tax and penalties - 13253 of 2008 - - - Dated:- 29-7-2008 - SATISH KUMAR MITTAL AND AUGUSTINE GEORGE MASIH, JJ. Jagmohan Bansal for the Petitioner. [Order per Satish Kumar Mittal, .....

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..... h equal amount of penalty. Against the said order, the petitioner filed an appeal before the Tribunal along with an application for waiving pre-deposit amount. It is a fact that during the inquiry the petitioner had already deposited a sum of Rs. 9,96,540. Regarding the remaining amount, the petitioner moved the aforesaid application. In view of the admitted fact that the petitioner Club became op .....

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..... tral Excise Act, 1944 by considering all relevant facts. At the time of consideration of application for waiver of pre-deposit, the Tribunal is not required to embark upon a detailed inquiry to find out whether the applicant has a strong case or not. The only requirement is that the Tribunal must take into consideration the relevant factors as to whether there is a prima facie case in favour of .....

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