2015 (4) TMI 428

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....ed absence to move application today causing prejudice to the interest of Justice. Dilatory tactics followed to move the application is an abuse of the process of law and does not deserve any leniency when already one adjournment was granted previously as above. Therefore, we proceeded to hear Revenue in the absence of the appellant. 2. Ld. DR says that there is huge service tax demand of Rs. 7.71 crores with equal amount of penalty followed by interest. 3. Heard Revenue. Learned Adjudicating Authority framed the issues in para 21 of the order as under :- "(i) Whether the services rendered to the Tamil Nadu Slum Clearance Board, Tamil Nadu Housing Board, Tamil Nadu Police Housing Corporation and Cheran Co-op. House Building Society would....

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....djudication. Therefore, there appears no ground for waiver of predeposit in the present case following the ratio laid down by Apex Court in para 7 in the case of ACCE West Bengal Vs Dunlop India Ltd. & Others [1985 (19) ELT 22 (SC)]. The said para is reproduced below for convenience of reading : "7. We have come across cases where the collection of public revenue has been seriously jeopardised and budgets of Governments, and Local Authorities affirmatively prejudiced to the point of precariousness consequent upon interim orders made by courts. In fact, instances have come to our knowledge where Governments have been forced to explore further sources for raising revenue, sources which they would rather well leave alone in the public interes....

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....en duty of the Court to intervene and give appropriate interim relief. In cases where denial of interim relief may lead to public mischief, grave irreparable private injury or shake a citizen's faith in the impartiality of public administration, a Court may well be justified in granting interim relief against public authority. But since the law presumes that public authorities function properly and bona fide with due regard to the public interest, a Court must be circumspect in granting interim orders of far reaching dimensions or orders causing administrative, burdensome inconvenience or orders preventing collection of public revenue for no better reason than that the parties have come to the Court alleging prejudice, inconvenience or ....