2013 (1) TMI 224

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.... the Revenue.   [Order per: P. G. Chacko]. The miscellaneous application filed by the applicant is dismissed as withdrawn. The stay application seeks waiver and stay in respect of the dues adjudged against the appellant by the original authority. After hearing both sides and considering their submissions, we have found a fit case for summary disposal of the appeal and, accordingly, aft....

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....e-deposit the entire service tax amounting to Rs.14,48,033/- vide his stay order dated 20.12.2011.  The assessee was required to make the pre-deposit on 6.1.2012 and to report compliance on 9.1.2012, but they did not do so. Instead, they filed an application for reduction of the amount for pre-deposit, citing financial hardships as the ground. They expressed their willingness to pre-deposi....

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....essee for making the pre-deposit. Now that much time has elapsed since then, the appellant should be in a position to make pre-deposit of a reasonable amount. Considering all the aspects including the plea of limitation raised by the appellant, we direct them to pre-deposit an amount of Rs.10/- lakhs within four weeks and report compliance to the Commissioner (Appeals) on or before 7.2.2013, where....