TMI Blog2014 (10) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... thority is modified and the condition of pre-deposit is reduced to an amount of ₹ 13,61,321/- (thirteen lacs sixty one thousand three hundred twenty one), which has already been deposited by the petitioner. - stay granted. - D.B. CIVIL WRIT PETITION NO. 2414 OF 2014 - - - Dated:- 26-5-2014 - DINESH MAHESHWARI AND BANWARI LAL SHARMA, JJ. Sanjeev Johari for the Petitioner. Falgun Buch and V.K. Mathur for the Respondent. ORDER 1. In this writ petition, the petitioner has questioned the Order dated 30.01.2014 (Annex. 1), as passed by the Commissioner (Appeals-II), Customs Central Excise, Jaipur on its prayer for stay over recovery proceedings during pendency of the appeal against the Order-in-Original No.134/ST/JP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s impugned order dated 30.01.2014 has made the aforesaid directions against the condition of pre-deposit. In this writ petition, against the aforesaid order relating to the condition of pre-deposit, on 06.05.2014, the submissions of the petitioner were noted that it had deposited in the account of the respondents a sum of ₹ 13,61,321/- on 05.05.2014, representing 50% of the amount ordered to be paid by the Appellate Authority. 4. The learned counsel for the petitioner has particularly referred to the stand of the petitioner in context of the Order-in-original and submitted that the petitioner has strong prima facie case to maintain that the activity in question does not attract the levy of service tax. It is submitted that if the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he view that it would serve the cause of justice if the requirement of the order passed by the Appellate Authority is modified and the condition of pre-deposit is reduced to an amount of ₹ 13,61,321/- (thirteen lacs sixty one thousand three hundred twenty one), which has already been deposited by the petitioner. 9. Accordingly and in view of the above, this writ petition is allowed in the manner and to the extent indicated; and with the following directions and observations: (1) The directions contained in the impugned order dated 30.01.2014 (Annex.1) requiring the petitioner to deposit a sum of ₹ 27,22,638/- to satisfy the condition of pre-deposit shall stand modified in the manner that the condition shall be of the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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