2014 (9) TMI 487

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..... writ petition has been filed impugning the order of the Central Excise and Service Tax Tribunal, Hyderabad, dated 10-7-2013 by which the learned Tribunal has directed to make pre-deposit of the basic tax component as well as 50% of the penalty under Sec. 78 and discrepancy of Rs. 12.00 lakhs between the petitioner's own assessment of tax liability and the adjudicating authority's determination. 2 .....

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..... of revenue... ? 3. Therefore, it is clear that in view of insertion of the word or the Tribunal cannot ask to make pre-deposit in both at a time. According to us, the pre-deposit of the penalty amount will be required when the order of the penalty alone is under challenge. But if there is a composite order namely assessment order, tax component and also penalty order like here, direction for .....

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