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of <h1>Court Requires Additional Deposit for Excise Act Appeal, Extends Deadline for Compliance</h1> <h3>M/s. MPA Marketing Pvt. Ltd. Versus Customs, Excise and Service Tax Appellate Tribunal And Another</h3> The High Court balanced the interests of both parties by directing the appellant to deposit an additional Rs. 3 lacs, on top of the initial deposit, to ... Waiver of pre deposit - Quantum of pre deposit - Whether the Hon'ble Tribunal was correct in directing the appellant to deposit a sum of Rs.12,50,000/- in appeal without considering the fact that during the relevant period no Service at all had been provided by them - Held that:- Amount requested to make pre deposit is reduced to Rs. 3 Lacs - Time period to make pre deposit is extended - Decided partly in favour of assessee. Issues:1. Quantum of pre-deposit under Section 35G of the Central Excise Act, 1944.2. Consideration of Sales Tax Returns in appeal.3. Prima facie case for waiver of Service Tax and penalties.4. Extending time for pre-deposit.Analysis:Issue 1: Quantum of pre-deposit under Section 35G of the Central Excise Act, 1944The appellant appealed against the order of the Tribunal directing a deposit of Rs. 12,50,000/- along with interest for hearing the appeal. The High Court considered the dispute regarding the quantum of pre-deposit. After hearing both parties, the Court directed the appellant to deposit an additional sum of Rs. 3 lacs as a condition precedent for the appeal to be heard, thereby balancing the interests of both parties.Issue 2: Consideration of Sales Tax Returns in appealThe appellant raised a concern regarding the Tribunal not considering the Sales Tax Returns filed by them along with the appeal. The Court noted this contention but did not find it necessary to address in the final decision on the quantum of pre-deposit. The Court focused on the overall circumstances and the requirement of the additional deposit for the appeal to proceed.Issue 3: Prima facie case for waiver of Service Tax and penaltiesThe appellant argued that they had a prima facie case in their favor for the waiver of the entire amount of Service Tax and penalties. The Court acknowledged this argument but emphasized that the primary issue for consideration was the quantum of pre-deposit. The Court did not delve into the merits of the case but rather focused on the procedural aspect of the pre-deposit requirement.Issue 4: Extending time for pre-depositThe appellant requested an extension of time for making the pre-deposit. In the interest of justice, the Court granted an extension until 30.4.2014 for the appellant to deposit the additional amount of Rs. 3 lacs. The Court specified that if the appellant complied with this directive, the appeal would be heard on its merits as per the Tribunal's order.In conclusion, the High Court addressed the appellant's concerns regarding the quantum of pre-deposit under Section 35G of the Central Excise Act, 1944, and provided a balanced decision by requiring an additional deposit while extending the time for compliance. The Court focused on the procedural aspects of the case, ensuring fairness and justice in the appeal process.
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