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2014 (9) TMI 541 - HC - Service TaxWaiver of the pre-deposit - tribunal directed the appellant to make pre-deposit of ₹ 50 lacs against the demand of ₹ 63,57,940/- - request for adjournment was not accepted by the tribunal - principle of natural justice - Held that:- Apparently the impugned order was passed without hearing the petitioner. In the order itself it was recorded that a request was made on behalf of the petitioner for an adjournment on the ground on inconvenience of the counsel for the petitioner. However, having regard to the fact that the appeal was filed long back around two years ago the CESTAT was not inclined to grant any adjournment and thus on the basis of the material available on record the impugned order came to be passed. In view of the petitioner’s plea that it has not collected the disputed Service Tax and that the petitioner is hard pressed for funds, we are of the opinion that it is a fit case for modifying the condition imposed in the impugned order. - petitioner to deposit 50% of the Service Tax demand - decided partly in favor of assessee.
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