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2011 (9) TMI 825

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..... r: P G Chacko: This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of service tax, education cess, interest thereon and penalties relating to the period from 16.8.2002 to 31.3.2009. The total amount of service tax and education cess demanded by the adjudicating authority is Rs.3,67,82,720/-, out of it a major portion was demanded under the head "Clu .....

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..... rding to the learned Counsel, is overlapping with the present case. It is submitted that, in that case, the amount of service tax and education cess demanded is over Rs. 1.58 crores. In this connection, it is submitted that, in appeal No. ST/726/2008 filed by the appellant against OIO No.36/2008 ibid, waiver of pre-deposit and stay of recovery were granted by this Bench by stay order dated 20.3.20 .....

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..... vice tax by an amount of Rs. 23 lakhs and the same may be appropriated towards pre-deposit in the instant case. Ld. Counsel has also claimed prima facie case on other grounds mentioned in the appeal memo. 3. We have heard the ld. JCDR who has opposed the present application on the strength of the findings of the ld. Commissioner. 4. After a perusal of the grounds of the appeal and after consider .....

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..... ces of the case. Accordingly, there will be a direction to the appellant to pre-deposit the said amount of Rs.50,00,000/- (Rupees Fifty lakhs only) within a period of eight weeks and report compliance on 24.11.2011. In the event of due compliance, there will be waiver of pre-deposit and stay of recovery in respect of the penalties, interest on service tax/ cess and the balance amount of service ta .....

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