2014 (5) TMI 103

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....Per : Honourable Mr. Justice Akil Kureshi) The petitioner has challenged an order dated 10th December 2013 passed by the Customs, Excise & Service Tax Appellate Tribunal {"Tribunal" for short}. The issue pertains to pre-deposit for entertaining the appeal before the Tribunal. Before the Tribunal, the petitioner had challenged order of the adjudicating authority confirming the duty demand of servi....

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....n mind the facts of the case, reduced the pre-deposit to Rs. 50 lakhs against the principal tax demand of Rs. 4.14 Crores. Considering the principal demand itself, the requirement of pre-deposit come to less than 20% and even considering the interest and penalties, the same would be much lesser. It appears that before the Tribunal, the petitioner had not established financial hardship. From the o....