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2015 (2) TMI 32 - MADRAS HIGH COURTWaiver of pre deposit - Whether on the facts and circumstances of the case, the second respondent Tribunal, viz., Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai is right in holding that the appellant has not made out a prima facie case in his favour against the demand and therefore directing the appellant to pre-deposit a sum of ₹ 45 lakhs for the entertainment of the appeal. - Held that:- Tribunal was benevolent in ordering pre-deposit of ₹ 45.00 lakhs, which comes to approximately 30% of the total amount demanded. It is seen that the Tribunal is consistently following the procedure of ordering 25% of the total demand in many cases. The grant of waiver of pre-deposit depends on the facts and circumstances of each case and the discretion is vested with the Tribunal to grant the same. Even assuming that the appellant had paid a sum of ₹ 27.00 lakhs, the same comes to only 17% of the total demand, which is not a substantial amount. Even the pre-deposit ordered by the Tribunal and the amount paid by the appellant, which comes to approximately ₹ 72,00,000/-, do not cover 50% of the total amount demanded. Since the appellant, at the threshold, did not show any documentary evidence showing prima facie case in their favour, much less financial hardship, we are not inclined to interfere with the order of the Tribunal. More over, the appellant had admitted the undervaluation of three bills of entry. Hence, the Tribunal is justified in ordering pre-deposit of ₹ 45.00 lakhs. - no question of law much less any substantial question of law arises for consideration - Decided against assessee.
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