2014 (9) TMI 487

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the Petitioner. ORDER This writ petition has been filed impugning the order of the Central Excise and Service Tax Tribunal, Hyderabad, dated 10-7-2013 by which the learned Tribunal has directed to make pre-deposit of the basic tax component as well as 50% of the penalty under Sec. 78 and discrepancy of Rs. 12.00 lakhs between the petitioner's own assessment of tax liability and the adju....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o impose so as to safeguard the interests of revenue... ? 3. Therefore, it is clear that in view of insertion of the word or the Tribunal cannot ask to make pre-deposit in both at a time. According to us, the pre-deposit of the penalty amount will be required when the order of the penalty alone is under challenge. But if there is a composite order namely assessment order, tax component and....