TMI Blog2013 (11) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... any evidence that ordering pre-deposit would cause financial hardship. As held by the Hon'ble High Court of Bombay in the case of CEAT Ltd. [1999 (4) TMI 81 - HIGH COURT OF BOMBAY] & Velcord Textiles [1999 (2) TMI 77 - HIGH COURT OF JUDICATURE AT BOMBAY] and also as clarified by the CBE&C in Circular dated 06/04/2000, the appellate authority has to record a finding and pass a speaking order whil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), Aurangabad. 2. Vide the said order, appeal filed by the appellant M/s. The Latur District Central Co-op Bank Ltd. was dismissed for non-compliance of the provisions of Section 35 F of the Central Excise Act, 1944. The appellate authority vie order dated 23/02/2012 had directed the appellant to make a pre-deposit of entire amount of service tax confirmed of Rs. 6,14,881/- along with interest d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther to pass a speaking order on pre-deposit or for disposal of the appeal on merits. 4. The Ld. Superintendent (AR) appearing for the Revenue reiterates the findings of the lower appellate authority. 5. We have carefully considered the submissions made by both the sides. 5.1 We have also perused the miscellaneous order NO.2 dated 23/02/2012 wherein the appellant had been directed to make pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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