TaxTMI 
TaxTMI 
2013 (3) TMI 39
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....ned Counsel for the appellant and Sri Rajesh Singh Chauhan, leaned Senior Standing Counsel of Central Board of Excise and Custom. The appellant is engaged in the business of printing & fabrication of readymade advertisement material and on imposition of service tax on the goods by the Assessing Authority, preferred an appeal, bearing No. ST/117/2012, along with an application for stay praying t....
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....e applicant submits that the Tribunal decided the matter without considering the financial stringency shown in the affidavit in support of the application for interim relief as well as the Bank account of the appellant and directed to make payment of Rs.7 lakh as pre-deposit during the pendency of the appeal in a most arbitrary and illegal manner and without proper application of mind to the facts....
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....Relying upon the judgment of this Court in the case of Tata Coffee Ltd. Versus Commissioner of Trade Tax reported in 2002 UPTC 156, learned Counsel for the appellant submits that while considering the waiver cum stay, the Tribunal ought to have considered the prima facie merit of the case as well as financial condition of the appellant. While entertaining the appeal, the Tribunal is required to....