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2013 (3) TMI 293 - MADRAS HIGH COURTPre-condition for depositing the entire amount towards service tax, with interest, penalty, etc. to hear the appeal - Service tax demanded under Survey and exploration of mineral services - Held that:- It is to be noted that when once appeal is filed by the aggrieved person against the original order, it is mandatory requirement under Section 35-F of the Act to pay the entire amount ordered by the original authority, as a condition precedent for taking up the appeal. Law is well settled that the capacity of a party to pay the pre-deposit amount had to be noticed and the financial burden and undue hardship for the party to resort to claim waiver of the pre-deposit have also to be considered. As decided in Trendy Moods Vs. Customs, Excise and Gold (Control) Appellate Tribunal, Chennai (2008 (12) TMI 215 - HIGH COURT OF JUDICATURE AT MADRAS) the capacity of the appellant therein to pay the amount having been noticed and in the absence of any financial burden, it cannot be construed that there is an undue hardship for the appellant therein to resort to claim waiver of pre-deposit. In this case, a sum of ₹ 47,93,469/- as service tax, with interest, etc., were levied by the original authority, and thereafter, in the appeal stage, the first respondent passed the impugned order, reducing the amount to ₹ 4 lakhs as pre-deposit amount, and the prima-facie case, balance of convenience, undue hardship, financial burden, etc., which were focussed by the petitioner, had been duly considered by the first respondent in accordance with law, while reducing the amount of pre-deposit to ₹ 4 lakhs, and therefore, such a lenient approach made by the first respondent, cannot be called in question in this Writ Petition by the petitioner, particularly, when there is no substantial hardship made out by the petitioner. Such an approach made by the petitioner to file this Writ Petition challenging the order of pre-deposit, is no way called for interference by this Court, and therefore, the Writ Petition deserves no merit consideration, which is liable to be dismissed.
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