TMI Blog2014 (5) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... t may deem fit to impose so as to safeguard the interest of the Revenue - pre-deposit of the amount demanded is one of the conditions precedent to maintain the appeal. The pre-deposit of the amount due is applicable to the statutory authority set up by the State Government. When the Legislature has not made any distinction, we cannot make any distinction by judicial order. Therefore, we do not find any justification to interfere with the order passed by the Appellate Tribunal - Decided against assessee. - CEA No. 30 of 2014 - - - Dated:- 10-3-2014 - DILIP B. BHOSALE AND B. Manohar, JJ. Sri. V.S. Arbatti, Advocate for the Appellant Sri. Shashikanth, CGSC for the Respondent JUDGMENT This Central Excise Appeal is directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and discharging public functions of supplying portable water and other sewage works. He submits that the Board Circular No.89/7/2006-ST dated 23-08-2007/18-12-2006, the Statutory Board like appellant need not pay the pre-deposit since they are discharging the public duties and are set up by the State Government. The contentions raised by the appellant were not considered while granting interim order, hence sought for setting aside the order passed by the Appellate Tribunal directing the appellant to deposit a sum of Rs.50,00,000/- towards pre-deposit. 4. On the other hand, Sri. Shashikanth, learned Central Government Standing Counsel appearing for the respondent-authority argued in support of the order passed by the Tribunal and contende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied: Provided that where in any particular case, the Commissioner (Appeals) or the Appellate Tribunal is of opinion that the deposit of duty demanded or penalty levied would cause undue hardship to such person, the Commissioner (Appeals) or, as the case may be, the Appellate Tribunal, may dispense with such deposit subject to such conditions as he or it may deem fit to impose so as to safeguard the interests of revenue: 7. Reading of the above provision makes it very clear that the pre-deposit of the amount demanded is one of the conditions precedent to maintain the appeal. The pre-deposit of the amount due is applicable to the statutory authority set up by the State Government. When the Legislature has not made any distinction, we c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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