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2015 (11) TMI 602 - HC - Central ExciseWaiver of pre deposit - Mandatory pre deposit - 7.5% pre deposit - Held that:- In the case of Fifth Avenue Sourcing (P) Ltd., vs. Commissioner of Service Tax reported in [2015 (7) TMI 391 - MADRAS HIGH COURT], I have directed the petitioner therein to file an appeal before the CESTAT along with stay application, without making pre-deposit of 7.5% of the tax amount confirmed against the petitioner, within a period of two weeks from the date of receipt of a copy of that order. But, as far as the present case is concerned, since the petitioner has got enough time to file an appeal before the appellate authority, the petitioner is directed to file an appeal before the appellate authority along with stay application and on such appeal being filed by the petitioner along with stay application, the appellate authority is hereby directed to entertain the same without insisting of pre-deposit of 7.5% of the tax amount confirmed against the petitioner. - Decided in favour of assessee.
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