2015 (9) TMI 935

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..... Shri Jalakam Sathyaram, for the Respondent. JUDGMENT C.EA No. 94 of 2014 has been filed impugning the order of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Bangalore, dated 23-5-2013, by which the learned Tribunal has directed to make pre-deposit of the liability as assessed by the three adjudication orders within a time frame. This order was clarified by the T....

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....tral Excise Act, 1944, which reads as follows: "...PROVIDED that where in any particular case, the Commissioner (Appeals) or the Appellate Tribunal is of the opinion that the deposit of duty demanded or penalty levied would cause undue hardship to such person, the Commissioner (Appeals) or as the case may be, the Appellate Tribunal, may dispense with such deposit subject to such conditions as he ....

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....would remain. 4. We direct the Tribunal to decide the appeal as early as possible, preferably within a period of eight weeks from the date of pre-deposit in terms of this order. In view of pendency of the matter, we grant extension of time to deposit the tax and interest components within a period of four weeks from date. In the event, the appellant carries out the order of the learned Tribu....