TMI Blog2014 (5) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... and whether irreparable loss would cause to the appellant if the order dismissing the appeal on account of failure to make pre-deposit is not set aside - Held that:- directions of the appellate Tribunal in respect of the pre-deposit of the amount need not be interfered with. The counsel appearing for the appellant, on instructions, states that the appellant would deposit the amount as directed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper and whether there is prima facie case, balance of convenience in favour of the appellant and whether irreparable loss would cause to the appellant if the order dismissing the appeal on account of failure to make pre-deposit is not set aside? 3. The appellant herein tendered an appeal to the CESTAT challenging the order passed by the Commissioner (Appeals) confirming the order passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5F of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994. 4. The counsel appearing for the appellant submits that out of the total amount of Rs. 2.04 crores, the appellant has already paid an amount of Rs. 1.36 crores and the balance amount of Service Tax payable is around Rs. 67 lakhs. It is urged that the order passed by the appellate Tribunal is unduly harsh and the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Tribunal on 18-4-2011. The appellant shall deposit an amount of Rs. 50 lakhs with the Commissioner of Central Excise, Aurangabad within a period of three months from today. Subject of making the deposit of the amount, as directed above, the order passed by the appellate Tribunal on 19-8-2011 stands quashed and set aside. The Tribunal shall take up the appeal for consideration subject to compli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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