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2015 (9) TMI 481 - BOMBAY HIGH COURT

2015 (9) TMI 481 - BOMBAY HIGH COURT - 2015 (39) S.T.R. 793 (Bom.) - Waiver of pre-deposit - Business Auxiliary Services - application was partly allowed by directing the Appellant to deposit 25% of the amount demanded - Held that:- Tribunal observed that certain processes on the material supplied by the Ship-builder are required to be carried out by the appellant at his works as per work terms and conditions of the contract. Whether factually this has been done or not is a matter which is requi .....

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facie case and the interest of the Revenue. - if the amount is deposited within a period of 8 weeks, the learned Tribunal to decide the appeal on its own merits. - Time limit to comply with the pre-deposit extended - Decided partly in favor of assessee. - Central Excise Appeal No. 109 of 2014 - Dated:- 7-4-2015 - B.R. Gavai & A.S. Gadkari, JJ. For the Petitioner : Mr. Vipin Jain i/b Mr. Prabhakar K. Shetty For the Respondent : Mr. P.S. Jetly a/w Mr. S.D. Bhosale ORDER P.C.: 1 The appeal cha .....

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ce Tax by order dated 18th October 2012 held that the Appellant is liable for payment of service tax and also levied penalty on the Appellant. Being aggrieved, an appeal came to be preferred before the learned CESTAT along with application for waiver of predeposit. The said application was partly allowed by directing the Appellant to deposit 25% of the amount demanded. Being aggrieved thereby, the present appeal is filed. 3 Shri Jain, the learned Counsel appearing for the Appellant submits that .....

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oing almost similar job, have been held to be doing manufacturing activities by the Commissioner of Central Excise, Surat and as such the Appellant is being given discriminatory treatment. 4 Shri Jetly, the learned Counsel appearing for the Respondent No.2- Commissioner of Central Excise on the contrary submits that the appeal arises out of the interlocutory order. He submits that unless discretion which is vested in the learned Tribunal is found to be exercised in the perverse manner, this Cour .....

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ence in this respect would be made to the judgment of the Apex Court in the case of Benara Valves Ltd Vs. Commissioner of Central Excise, reported in 1006(204) E.L.T. 513 (S.C.). It has been further held that the word 'undue hardship' would mean something more than just hardship. It means an excessive hardship or a hardship greater than the circumstances warrant. It would mean that expecting a person to do something which he is not expected to do. 6 In the present case, the learned Tribu .....

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