2015 (10) TMI 1109

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....pellant. Shri Maneesh Sharma, Advocate, for the Respondent. JUDGMENT This is an appeal under Section 35G of the Central Excise Act, 1944 (the Act) by M/s. Chhattisgarh Steel Casting Limited (the Assessee) against the order of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (the Tribunal) dated 2-12-2013 by which the application of the assessee for waiver of pre-deposit w....

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....efore the Tribunal along with an application for waiver of pre-deposit of the amount. This application was partly dismissed on 2-12-2013. The assessee was required to deposit the amount of Service Tax along with proportionate interest thereupon within a period of eight weeks and the deposit of the penalty was stayed. 6. The assessee could not deposit the aforesaid amount and as such, the a....

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....d facts regarding the financial hardship were not alleged before the Tribunal. However, the assessee has given explanation for the same. The assessee had sent the documents to the Counsel but before they could reach him the appeal was dismissed by the Tribunal. 10. Considering the fact that the proceedings for recovery is pending against the assessee by the UCO Bank, a nationalised bank, a....