Petitioner ordered to deposit 50% tax for appeal, balancing financial constraints with compliance.

The court directed the petitioner company to deposit 50% of the demanded tax amount within a specified time to proceed with their appeal challenging an order by the Customs Central Excise and Service Tax Appellate Tribunal. This decision balanced the financial difficulties faced by the petitioner with the need for compliance, ensuring justice for both parties involved in the case.

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Issues Involved:
1. Show cause notice to respondent on petition admission and disposal.

Analysis:
The petitioner, a company, challenged an order by the Customs Central Excise and Service Tax Appellate Tribunal directing them to deposit approximately Rs. 63 lacs before hearing their appeal. The petitioner argued that the tax in question was indirect and not recovered from consumers, highlighting financial difficulties in depositing the entire amount. The petitioner offered to deposit 50% of the demanded tax for the appeal to proceed. The respondent defended the Tribunal's order, insisting on full deposit. The court, after considering arguments, directed the petitioner to deposit 50% of the tax amount within a specified time, allowing the appeal to be heard upon compliance. The petition was disposed of with this direction, ensuring justice and balancing the interests of both parties.

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