2014 (8) TMI 979

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....he Respondent. ORDER The petitioner assailed the order dated December 5, 2013 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata in SP No. 1262 of 2011 whereby and whereunder the application for stay of the demand was disposed of. 2. The authority concerned issued a show cause notice contemplating to recover the Service Tax amounting to Rs.....

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....nting the stay. Because of the non-compliance of the conditions imposed for granting the stay, the appeal before the appellate authority stood dismissed. Assailing the order, the petitioner approached the CESTAT and further took out an application for stay of the demand which came to be disposed of by the impugned order. 5. The Tribunal found that an arguable case has been made out and dir....

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....as been made out and granted the waiver to the extent of 75%, which cannot be said to be unreasonable, unrealistic and unjustified. So far as the financial stringency are concerned the Tribunal does not found that imposition of the condition for payment of 25% of the demand would cause undue hardship. 7. Since the Tribunal has exercised discretion in waiving 75% of the demand, this Court d....