2013 (11) TMI 1547

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....umar, JC (AR), for the Respondent. ORDER Applicant filed COD application for condonation of delay of 6 days in filing of the appeal. We are satisfied with the reasons mentioned in the application. After hearing both sides, we condone the delay of 6 days in filing of the appeal. The COD application is allowed. 2. The applicant filed application for waiver of pre-deposit of Service Tax of Rs....

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....ed on merits after considering the relevant documents. It is also submitted that the adjudicating authority had given sufficient opportunity to defend the case. 7. Considering the submissions of both sides, and taking into account the financial hardships as the applicant-company ceased the business, we direct the applicant to deposit a sum of Rs. 40,00,000/- (Rupees Forty lakhs only) within ....