TMI Blog2011 (10) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... y Six Thousands, Five Hundred and Eighty Nine only) has been demanded as service tax with interest and equal amount has been imposed as penalty under Section 78 of Finance Act, 1994. The demand has been made on the basis of Income Tax return filed by the appellant for the period from 2003-2004 to 2006-2007. The appellant took registration in March 2004. But, from the statement attached to the sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f tax on installment basis. The adjudication order was passed on 23.03.09 and after 2 years, not a single penny has been deposited even though it was informed that whatever amount due will be deposited. The appeal of the appellant before Commissioner (Appeals) was rejected on the ground that in terms of Rule 5 of Central Excise (Appeals) Rules, 2001, no additional evidence could be produced. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be required to deposit the full amount. Accordingly, I consider that if the appellant deposits an amount of ₹ 1.5 lakh (Rupees One Lakh, Fifty Thousands only) it would be sufficient for the purpose of provisions of Section 35 of Central Excise Act, 1944 made applicable to service tax matters under Section 83. 4. Accordingly, I direct the appellant to pre-deposit an amount of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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