2015 (9) TMI 936

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....d, Advocate, for the Respondent. ORDER 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 se....

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....learned counsel for the respondent vehemently opposed 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; ....