TMI Blog2016 (1) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... al is directed to hear the appeal on merits without insisting for any further deposit. - STA No. 37 of 2015 (O&M) - - - Dated:- 23-12-2015 - MR. AJAY KUMAR MITTAL AND MR. RAMENDRA JAIN, JJ. For The Appellant : Mr. Deepak Gupta, Advocate for Mr. Jagmohan Bansal, Advocate For The Respondent : Mr. Sunish Bindlish, Advocate with Ms. Shriya Kalra, Advocate AJAY KUMAR MITTAL, J. 1. This appeal has been preferred by the assessee under Section 35G of the Central Excise Act, 1944 against the order dated 1.10.2015 (Annexure A-6) passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as the Tribunal ) directing the assessee to deposit entire amount of service tax amounting to ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12.9.2011 (Annexure A-2) for the payment of service tax amounting to ₹ 34,19,607/- (Service Tax ₹ 33,36,040/- + Education Cess ₹ 66,721/- + S H Education Cess ₹ 16,846/-) along with interest and penalty for the period June 2005 to March 2010. The appellant filed its reply dated 14.11.2010. The adjudicating authority vide order dated 31.10.2011 (Annexure A-3) confirmed the said demand and imposed penalty of equal amount under Section 78 of the Act and further imposed penalty of ₹ 200/- per day under Section 77 of the Act. Feeling aggrieved, the appellant filed an appeal before the Commissioner (Appeals) who vide order dated 3.12.2012 (Annexure A-4) reduced the amount of service tax from ₹ 34.19 lacs to &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the appellant had deposited 50% of the entire service tax liability of ₹ 26,59,784/-. 6. The primary dispute that arises for consideration in this appeal relates to the quantum of pre-deposit to be made by the appellant as a condition precedent for the hearing of the appeal by the Tribunal. After hearing learned counsel for the parties and keeping in view the totality of the facts and circumstances of the case coupled with the fact that the appellant has already deposited a further sum of ₹ 6,70,252/-, as per order dated 15.12.2015, the present appeal is disposed of by making the interim order dated 15.12.2015 absolute. The Tribunal is directed to hear the appeal on merits without insisting for any further deposit. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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