Appellate Tribunal allows appeal without pre-deposit, grants time for payment, ensures fair hearing The Appellate Tribunal CESTAT, New Delhi, allowed the appeal without requiring a pre-deposit, overturning the Commissioner (Appeals)'s order for a ...
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Appellate Tribunal allows appeal without pre-deposit, grants time for payment, ensures fair hearing
The Appellate Tribunal CESTAT, New Delhi, allowed the appeal without requiring a pre-deposit, overturning the Commissioner (Appeals)'s order for a substantial deposit. The Tribunal granted the appellants additional time to make a partial payment due to financial hardship. The appeal was remanded for a decision on merits without further pre-deposit, ensuring a fair hearing opportunity. The impugned order was set aside, and both the appeal and stay petition were disposed of accordingly.
In this case, the Appellate Tribunal CESTAT, New Delhi, consisting of Justice S.N. Jha, President, and M. Veeraiyan, Technical Member, heard a stay petition and decided to proceed with the appeal without requiring a pre-deposit. The Commissioner (Appeals) had earlier ordered a pre-deposit of Rs. 18,00,000 against a service tax demand of Rs. 12,98,908, along with interest and penalties. The appellants had paid Rs. 4,00,000 before the order was passed and requested more time due to financial hardship caused by the proprietor's accident and business disruptions. The Tribunal directed the appellants to deposit an additional Rs. 2 lakhs within eight weeks and report compliance by a specified date. The Commissioner (Appeals) was instructed to decide the appeal on merits without further pre-deposit, providing a fair hearing opportunity. The impugned order was set aside, and the appeal was allowed by way of remand, with both the appeal and stay petition being disposed of accordingly.
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