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2015 (9) TMI 986
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....iscellaneous Order Nos. 42004 and 42005 of 2013 dated 19-8-2013 on an application filed by the appellant/assessee for grant of stay of recovery and waiver of pre-deposit in respect of amount of service tax demanded by the order of Commissioner of Central Excise dated 30-9-2012. By the said order, the Original Authority confirmed the demand of service tax of Rs. 1,59,83,866/- for the period from Ma....
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.... appellant would state that any direction towards pre-deposit would cause severe financial hardship and the petitioner also faces shortage of working capital, no other averments were made in the application before the Tribunal regarding financial hardship of the appellant. 3. The Tribunal, after considering the case of the appellant pointed out that the argument raised by the appellant inc....
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....at the clarifications issued by the C.B.E. & C. are not applicable to the facts of the present case. It is no doubt that these observations of the Tribunal were for the purpose of considering the prima facie case and would not in any manner prejudice the rights of the parties at the time of final hearing of the appeal. In the absence of any specific plea regarding the financial hardship, the Tribu....