2014 (2) TMI 1100

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....r the Appellant : Anand Swarup Rai, Amit Awasthi,Pankaj Bhatia For the Respondent : Rajesh Singh Chauhan ORDER Heard Sri Anand Swarup Rai learned counsel for the appellant as well as Sri Rajesh Singh Chauhan, learned counsel for the respondent. Instant appeal is directed against the stay order dated 17.1.2014 , passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi....

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....ant submits that since he has no concern with Mr. Mukul Jain he hopes to succeed in appeal in the result there would be no auction to deposit any of the amounts as demanded, therefore, there is no question particularly at the stage of interim stay to pay the amount as asked. He further submits that in such a situation the Tribunal is quietly clothed with the discretionary power under Section 35 F ....

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....udicated upon the dispute of liability and has fastened the liability for payment of the aforesaid amount with the appellant is under obligation to deposit the whole amount of demand as well as the penalty as asked for further adjudication, if raises so. Moreover, against the demand as shown in order to justify his bona fide as well as genuineness of transaction he has to make the pre-deposit much....

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..... This is a matter within the special knowledge of the applicant for waiver and has to be established by him. A mere assertion about undue hardship would not be sufficient. It was noted by this Court in S. Vasdeva Vs. State of Karnatka ( 1993) 3 SCC 467." After considering the rival submissions of learned counsel for the parties, we are of the view that since the Additional Commissioner Central....