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TMI Blog2023 (11) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... . Sunil Kumar Mukhi, Advocate Mr. Vishav Bharti Gupta, Advocate Ms. Mamta Gupta, Advocate. For the Respondent : Mr. Alankrit Bhardwaj, Advocate. G.S. SANDHAWALIA, J. (ORAL) Challenge in the present writ petition, filed under Article 226 of the Constitution of India is against the order dated 01.08.2023 (Annexure P-5) whereby the Customs, Excise & Service Tax Appellate Tribunal, Chandigarh (f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 35-F of the Act. 3. Mr. Mukhi has vehemently argued that initially there was an order in favour of the petitioner whereby the Additional Commissioner had come to the conclusion that the noticees are not liable to be covered under service tax and therefore, the demand was held not to be sustainable. The case of the petitioner is that the mandatory pre-deposit of 7.5% as required under Section 35 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to certain conditions. The amount mentioned in the application itself is Rs. 10,08,243/- and bare averment has been made that it would lead to great financial hardship to the appellant-firm which has already raised loans to the extent of Rs. 12,49,76,747/- which are outsanding. 5. It is in such circumstances we are of the considered opinion that keeping in view the earlier decision of this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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