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M/s. Apex Enterprise Versus Commissioner of Central Excise, Bolpur

2015 (10) TMI 2156 - CESTAT KOLKATA

Waiver of Pre-deposit - Failure to deposit the said amount resulted in dismissal of their Appeal without going into the merits of the case – Appellant contends that he is not in a position to pay the amount directed by the ld. Commissioner(Appeals) b .....

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the reasonable amount pleaded by him. - Stay Petition No.SP-1217/11 & Appeal No.ST-513/11 - Order No.FO/A/75493/2015 - Dated:- 14-9-2015 - Dr. D.M. Misra, Member(Judicial) and H.K. Thakur, Member(Technical), JJ. For the Petitioner : Shri N.K. Chowdh .....

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s under other provisions of Finance Act, 1994. 2. At the outset Shri N.K. Chowdhury, ld. Adv. for the applicant submits that the applicant is a proprietorship concern and the proprietor has expired on 30th January, 2012 and the present applicant Shri .....

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computation of Service Tax by the adjudicating authority is erroneous and untenable in law. Further he submits that the Ld. Commissioner(Appeals) in disposing their Stay Application directed them to deposit ₹ 18.00 Lakhs and on failure to depos .....

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position to pay the amount directed by the ld. Commissioner(Appeals). However, on the instruction of the client he makes an offer to deposit ₹ 1.00 Lakh. 3. The ld.AR for the Revenue reiterated the findings of the ld. Commissioner(Appeals). 4. .....

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