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2013 (5) TMI 54 - CHENNAI HIGH COURTPredeposit – non payment of service tax – The original authority has passed an order for payment of tax with interest and penalty, as against which, the petitioner has gone on appeal before the respondent-Commissioner of Central Excise (Appeals) along with stay petition. After considering the petitioner's grievances, financial burden and other difficulties, the respondent ultimately came to the conclusion and ordered pre-deposit to be paid in cash on u/s 35-F. It was also observed in the order that if the pre-deposit is not paid as ordered, the subject appeal would stand dismissed automatically. Held that - 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. With regard to the undue hardship and other difficulties expressed by the petitioner, much less what is now claimed, the respondent himself has come to a conclusion while ordering the pre-deposit amount with a lenient approach. Therefore, in my considered opinion, there is no merit in this writ petition. Thus, the petitioner shall pay the pre-deposit amount as ordered by the respondent within 2 weeks from the date of receipt of a copy of this order, and on such payment, the respondent shall dispose of the appeal itself, on merits and in accordance with law.
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