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2015 (8) TMI 1317 - ORISSA HIGH COURT

2015 (8) TMI 1317 - ORISSA HIGH COURT - 2016 (42) S.T.R. 425 (Ori.) , 2016 (334) E.L.T. 392 (Ori.) - Pre-deposit - challenge to the order directing the petitioner to deposit 25% of Service Tax - petitioner facing financial hardship - Held that:- although the provision of Section 35F of Central Excise Act, 1944 is not retrospective in operation, yet this Court exercising writ jurisdiction over the matter and looking into the difficulties being faced by the appellant to obtain statutory remedy, di .....

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he order dated 18-6-2014 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata in Stay Application No. ST/Stay/181/2012 arising out of Appeal No. ST/108/2012-DB directing the petitioner to deposit 25% of Service Tax of ₹ 3.50 crores. 3. Mr. Chimanka, learned counsel for the petitioner submits that the petitioner is facing financial hardship for which, he is unable to comply with the terms of the interim direction of the Tribunal. The said appea .....

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duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of a decision or an order passed by an officer of Central Excise lower in rank than the Principal Commissioner of Central Excise or Commissioner of Central Excise; (ii) against the decision or order referred to in clause (a) of sub-sec. (1) of Section 35B, unless the appellant has deposited seven and half per cent. of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such .....

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