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TMI Blog2014 (6) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... MURTHY All the stay applications and appeals taken up in this order, have come up before us because the appeals have been rejected on the ground that the appellants did not fulfill the conditions of stay orders. 2. After hearing all the appellants and the department's representatives, it was found that in all these cases, the decisions have to be taken which can be very briefly summarized. Therefore, we consider it appropriate that a common order is passed. 2. Before we proceed, it is necessary to take note of the submission made by the learned A.R. who submitted that the decision of Hon'ble High Court of A.P. in the case of M/s Hira Ferro Alloys Ltd. Vs CC,CE &ST [2014-TIOL-334-HC-AP-CX] may be considered. He drew our attention to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal has to bring into focus. It is for the Tribunal to impose such conditions as are deemed proper to safeguard the interest of the Revenue. Therefore, the Tribunal while dealing with the application has to consider materials to be placed by the assessee relating to undue hardship and also to stipulate conditions as required to safeguard the interests of the Revenue." It thus appears upon careful reading of above paragraph that if a litigant has got strong prima facie case, then the same can be treated within the fold of undue hardship. But, there are no guidelines in which cases and when undue hardship relatable to prima facie case can be perceived. According to us, it depends upon each and every individual case. Without laying down any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s we notice it is in the category of arguable case and the condition of pre-deposit of 50% of the duty demanded is not unjustified. We think that to meet the ends of justice, time granted by the learned Commissioner for depositing of the amount of pre-deposit should be extended. Accordingly, we extend the same for a period of one month from date of receipt of the copy of this order and if the pre-deposit is made, then appeal will be heard out in accordance with law within a period of one month thereafter. We keep all points open. We have not decided anything on the merits of the case. The writ petition is accordingly dismissed. Consequently, the miscellaneous applications, if any pending, shall also stand dismissed. No costs. We find our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s eligible for composition scheme or not. Having regard to the fact that the appellant has paid more than Rs. 5,00,000/-, we consider that the amount deposited is sufficient for hearing the appeal. Accordingly, the matter is remanded to the commissioner (Appeals) with a request to decide the appeal on merits without insisting on any further pre-deposit. III Manchukonda Prakasham Industries India Pvt. Ltd. It was submitted that in the case of the very same appellant, for the period from 19/12/2008 to 31/03/2011, this Tribunal had granted complete waiver of pre-deposit and stay against recovery during the pendency of appeal vide Miscellaneous Order No. 28231/2013 dated 17/12/2013. In view of the above, the impugned order is set aside and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o hear the appeal without insisting on any further pre-deposit and pass an order on merits. VI M/s Raju Electrical Works The appellant is engaged in providing manpower supply service to M/s Central Power Distribution Company of A.P. Ltd. (APCPDCL). After considering the records and submissions, we find that prima facie, the issue is covered by the exemption Notification No. 45/2010-ST dated 20.7.2010 which exempts all services provided in relation to transmission and distribution of electricity up to June 2010. In this view of the matter, we consider that it would be appropriate for the Commissioner to hear the appeal without insisting on any pre-deposit. Accordingly, the matter is remanded to the Commissioner(Appeals) for hearing the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter was remanded giving an opportunity to the appellant to file application for waiver of pre-deposit for reasons to be made explicit in the application. Following the precedent decision and the observations therein, the matter is remanded to the Commissioner (Appeals) for fresh decision on the issue. The appellant should file an application for waiver of pre-deposit with reasons for not filing the same earlier. IX. Winmark Services The appeal has been rejected on the ground that appellant had sought waiver of pre-deposit of interest and penalty only and service tax adjudged had not been deposited. Learned counsel submitted that it was a mistake on their part and he points out that in the appeal memorandum in paragraph-2 there is a s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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