2014 (5) TMI 137

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....DGMENT This Central Excise Appeal is directed against the order dated 10-12-2013 made in Misc. Order No.28268/2013 in ST/1712/2012-DB passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (hereinafter referred to as 'the Appellate Tribunal' for short) directing the appellant to deposit a sum of Rs.50,00,000/- within a period of six weeks towards pr....

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.... The appellant being aggrieved by the order passed by the Tribunal directing the appellant to deposit a sum of Rs.50,00,000/- towards pre-deposit has filed this appeal. 3. Sri. V.S. Arbatti, learned counsel appearing for the appellant contended that the appellant is the Statutory Board fully controlled and financed by the State Government and discharging public functions of supplying portable wat....

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....r, the Tribunal has discretionary to exempt payment of the said amount in exceptional cases. In the instant case, the appellant has not made out any exceptional case regarding hardship. It is a condition precedent that while filing the appeal the entire deposit has to be made and sought for dismissal of the appeal. 5. We have carefully considered the arguments addressed by the learned counsel for....

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.... control of central excise authorities or any penalty levied under this Act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded or the penalty levied: Provided that where in any particular case, the Commissioner (Appeals) or the Appellate Tribunal is of opinion that the deposit of duty demanded or pe....