TMI Blog2015 (10) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration before this Court in an appeal under Section 35 of the Central Excise Act, 1944 - However, time to make pre deposit extended - partial stay granted. - Civil Miscellaneous Appeal Nos.1521 and 1962 of 2015, M.P.Nos.1 and 1 of 2015 - - - Dated:- 18-9-2015 - V. Ramasubramanian And K. Ravichandrabaabu, JJ. For the Appellant : Mr. Joseph Prabakar For the Respondents : Mr. V. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0,51,325/- together with another levy of service tax to the extent of ₹ 3,29,754/- and a penalty of ₹ 1,13,80,989/-. The appellant filed an appeal before the CESTAT and sought stay as well as waiver. By a miscellaneous order passed on 23.07.2014, the Tribunal directed the appellant to make a pre-deposit of ₹ 1,13,81,079/- within four weeks. 4. However, the appellant filed an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 000/- would show that the Tribunal followed the interim order passed by the Supreme Court in P.K.Hospitality Services P.Ltd. vs. Union of India 2012 (26) STR J 142 (SC) and found prima facie that the contention that what was done by them was only a renting of an immovable property; that the agreement itself was wrongly termed as franchise agreement could not be accepted. Under such circumstances, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dulgence can be shown to the appellant, viz., that of granting time for making a pre-deposit. This will enable the appellant to fight out the appeal on merits before the Tribunal. Therefore, even while affirming the conditional order of the Tribunal dated 27.08.2014, the appellant is granted time upto 31.10.2015 to make this deposit. If the appellant makes the deposit as ordered by the Tribunal be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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