2015 (9) TMI 936

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ER Heard. 2. By the Central Excise Appeal, the appellant is praying for setting aside of the order dated 25-8-2014 passed by the Customs Excise & Service Tax Appellate Tribunal, New Delhi in Appeal No. S/ST/3653/2012-CU [DB], whereby the learned Tribunal rejected the application for waiver of pre-deposit and directed the appellant to deposit the service tax amount of Rs. 10,83,505/- along w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....osed the prayer and submitted that the provisions make it obligatory on the part of the appellant to make a deposit the amount before the appeal could be heard on merits, but the Appellant Authority has got discretion to grant waiver of pre-deposit or reduce the quantum of such an amount, if the circumstances warrant, or if there is undue hardship; which means an excess hardship or the hardship gr....