AI Drafter 
TaxTMI 
TaxTMI 
2015 (8) TMI 1009
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.... case, the Appellate Tribunal was correct in ignoring the decisions of this Hon'ble Court being the jurisdictional High Court, but following the decision of the Bombay High Court which is passed without considering the decision of the Hon'ble Supreme Court in the case of Jawahar Mills Limited? 2. Whether the Tribunal was right in ordering pre-deposit without considering the pleas of financial hardship raised by the appellant in proper perspective? 3. Whether in the facts and circumstances of the case, the Tribunal was justified in directing the appellant to pre-deposit Rs. 12 crores, being the credit of duty paid on tower parts and shelters and on input services used for erection and installation of towers and shelters? 4. ....
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....ges (P) Ltd. reported in 2011 (270) E.L.T.33 (AP). In any event, on this arguable issue, the Tribunal, Ahmedabad Bench had earlier granted waiver of pre-deposit in the case of Navratna S.G.Highway Properties Pvt. Ltd. Vs. Commissioner of service Tax, Ahmedabad reported in 2012 (28) STR 166 (Tri.Ahmd.). Therefore, insofar as the claim of cenvat credit in respect of input services of erection, commissioning or installation service and construction services, the appellant had prima facie case on hand. 12. The next contention is relating to financial hardship. It is seen that the appellant had raised a ground of financial hardship stating that the accumulated loss of the appellant company is to the tune of Rs. 12,632.40 crores. We find much ....
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.... trend to casually dispose of stay applications by referring to decisions in Siliguri Municipality v. Amalendu Das, (1984) 2 SCC 436 and CCE v. Dunlop India Ltd., (1985) 1 SCC 260 cases without analysing factual scenario involved in a particular case. 10. Section 35-F of the Act reads as follows: "35-F. Deposit, pending appeal, of duty demanded or penalty levied. - Where in any appeal under this Chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are not under the control of Central Excise Authorities or any penalty levied under this Act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded....
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....at under Indian conditions expression 'undue hardship' is normally related to economic hardship. 'Undue' which means something which is not merited by the conduct of the claimant, or is very much disproportionate to it. Undue hardship is caused when the hardship is not warranted by the circumstances. 13. For a hardship to be 'undue' it must be shown that the particular burden to observe or perform the requirement is out of proportion to the nature of the requirement itself, and the benefit which the applicant would derive from compliance with it. 14. The word 'undue' adds something more than just hardship. It means an excessive hardship or a hardship greater than the circumstances warrant. 15. The ot....
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....e one decided by this Court are one and the same and there is no dispute in this regard. The issues raised in this appeal are also no different from the one decided by this Court in C.M.A.Nos.192 and 243 of 2015 dated 11.06.2015. It is to be noted that the demand raised in this matter with regard to the cenvat credit on tower and shelter material is Rs. 10,39,78,568/- and with regard to the cenvat credit on input services related to towers and shelters is Rs. 5,65,16,665/-. 5. We, therefore, following the above-said decision of this Court, pass the following order: (i) On the questions of law raised, we are of the view that the Tribunal was not justified in ordering the pre-deposit in the manner stated in its order dated 20.04.2015; ....