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2015 (8) TMI 689 - MADRAS HIGH COURT

2015 (8) TMI 689 - MADRAS HIGH COURT - 2015 (40) S.T.R. 65 (Mad.) - Waiver of pre deposit - whether the appellant should be made to comply with the order of the Tribunal by depositing ₹ 1 crore more or not - Held that:- Tribunal had relied upon its earlier order dated 31.12.2014, to come to the conclusion that the balance of convenience was in favour of the revenue. But, the Tribunal has omitted to see that the earlier order dated 31.12.2014 had actually been set aside by this Court by the .....

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V. Ramasubramanian And T. Mathivanan,JJ. For the Appellant : Mr. P. J. Rishikesh For the Respondents : Mr. V. Sundareswaran, SPC JUDGMENT (Judgment of the Court was delivered by V. Ramasubramanian,J.) This appeal arises out of an order passed by the Customs, Excise and Service Tax Appellate Tribunal, directing the appellant to make a pre-deposit of ₹ 2 crores, as a condition for entertaining the appeal. 2. Heard Mr.P.J.Rishikesh, learned counsel for the appellant. Mr.V.Sundareswaran, learn .....

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anaging Partner. Thereafter, a show cause notice dated 19.10.2011 was issued, contending that the appellant had rendered services, which attract payment of service tax under various sub sections of Section 65. The total service tax liability of the appellant was quantified at ₹ 7,71,71,776/- for the period from 01.04.2006 to 31.04.2011. 5. Though the appellant was granted an opportunity of personal hearing, the appellant appears to have failed to appear for all the hearings. Therefore, an .....

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lant, thereafter filed an appeal in C.M.A.No.300 of 2015 before this Court. By an order dated 26.02.2015, this court allowed the appeal and remanded the matter to the Tribunal to give one opportunity to the appellant to appear before the Tribunal. 8. After the order of remand, the counsel for the appellant appeared before the Tribunal and after hearing the arguments, the Tribunal passed a fresh order on 03.06.2015, directing the appellant to make a pre-deposit of ₹ 2 crores. This order fur .....

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e payment of the balance amount of little over 1.10 crores. Aggrieved by the said order, the appellant is before us. 9. The total liability determined by the original order was ₹ 7,71,71,776/-. Out of the said amount, the appellant has now deposited nearly ₹ 98.60 lakhs. Therefore, the only issue to be considered is as to whether the appellant should be made to comply with the order of the Tribunal by depositing ₹ 1 crore more or not. 10. A perusal of the order of the Tribunal .....

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