2009 (6) TMI 167

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....ambhunath Dutta, Advocates, for the Appellant. Shri J.A. Khan, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. The Applicants filed this Application in pursuance of the Order dated 24-2-2009 passed by the Hon'ble High Court. The Tribunal vide Stay Order dated 22-9-08 directed the Applicants to deposit the amount in dispute within 4 weeks from the date of....

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....ed the requisite fee. Learned Advocate undertakes to deposit the said fee within a period of one week from today. 2. We find that the only prayer of the Applicants is for waiver of pre-deposit of the amount of interest. It is admitted by the Applicants that the Service Tax has been paid after due dates. Their only contention is that during pendency of the Appeal, pre-deposit of the interest on ....

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....ppeal under this Chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are not under the control of central excise authorities or any penalty levied under this Act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded or the penalty levied: Provided th....