https://www.taxtmi.com/caselaws?id=251461 In a composite assessment-cum-penalty order, the Andhra Pradesh HC held that the appellate authority should not insist on pre-deposit of the penalty component where such insistence would cause undue hardship under the proviso to Section 35F. The court distinguished an appeal confined only to penalty from an appeal against a composite order covering assessment, tax and penalty, and found that requiring deposit of part of the penalty in the latter situation was unjust and harsh. The direction for pre-deposit of the penalty component was deleted, while the remainder of the Tribunal's order was left undisturbed and the appeal was to proceed expeditiously. en-us Wed, 06 Nov 2013 00:00:00 +0530 Mon, 15 Sep 2014 08:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251461 In a composite assessment-cum-penalty order, the Andhra Pradesh HC held that the appellate authority should not insist on pre-deposit of the penalty component where such insistence would cause undue hardship under the proviso to Section 35F. The court distinguished an appeal confined only to penalty from an appeal against a composite order covering assessment, tax and penalty, and found that requiring deposit of part of the penalty in the latter situation was unjust and harsh. The direction for pre-deposit of the penalty component was deleted, while the remainder of the Tribunal's order was left undisturbed and the appeal was to proceed expeditiously. Case-Laws Service Tax Wed, 06 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251461