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2014 (11) TMI 498
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.... Shri Xavier Felix, SC, for the Respondent. JUDGMENT This appeal by the assessee is directed against the Stay Order No. 150/2012 in Appeal No. E/464/2010 passed by the Customs, Excise and Service Tax Appellate Tribunal (in short "Tribunal"). The appellant/assessee filed the said Miscellaneous Application praying for stay/waiver of pre-deposit for the purpose of entertaining the appeal. The a....
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....appellant, the extended period cannot be invoked?" 2. The Tribunal, by the impugned order directed the assessee to pre-deposit a sum of Rs. 6,00,000/- with a period of six weeks. Challenging the same, the assessee preferred this appeal. 3. The learned counsel appearing for the appellant submitted that in respect of an identical matter, in the case of Data Tech Systems v. Commission....
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....posit a sum of Rs. 6,00,000/-. The learned counsel further submitted that the proprietor of the assessee has now suffered a stroke and had paralytic attack on his left side and no longer running any business and under the care of his spouse. 4. Mr. Xavier Felix, learned Standing Counsel appearing for the Revenue sought to sustain the order passed by the Tribunal by referring to the reasons....
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.... case of Data Tech Systems v. Commissioner of Central Excise, Coimbatore (cited supra) has been accepted by the Revenue. 7. The Revenue is not in a position to controvert the said submission of the learned counsel appearing for the appellant. The decision in the case of Data Tech Systems v. Commissioner of Central Excise, Coimbatore has been placed before this Court in the typed set of pap....