2010 (9) TMI 934

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....i D.P. Nagendra Kumar, JDR, for the Respondent. ORDER The advocate on record submits that Shri Arshad Hidayatulla, Senior Advocate, is not able to appear today on account of his pre-occupation with some case before the Hon'ble Bombay High Court. He seeks adjournment of hearing. 2. Learned JCDR opposes this prayer by submitting as far as possible on a day-to-day basis and to be disposed of....

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....licable to Service Tax appeals. This requirement cannot be dispensed with unless there is a specific order of this Tribunal or the Hon'ble High Court dispensing with pre-deposit. On a perusal of the records, we note that no such order dispensing with pre-deposit in this case was passed by this Bench at any stage of the appellate proceedings nor was any such order passed by the Hon'ble High Court. ....

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....merits only if the adjudged dues have been pre-deposited by the appellant. The law also says that this Tribunal has the power to dispense with this requirement if the appellant shows that he/it has strong prima facie case on merits or that any direction for pre-deposit would put him/it to undue hardships. The appellant's application for this relief is pending and the same has got to be disposed of....