2015 (12) TMI 219

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....llant in terms of the provisions of Section 78 of the Finance Act 1994. It is seen that the appellants, vide earlier Miscellaneous Order No. 27339/2013 dated 19.09.2013 were directed to pre-deposit an amount of Rs. 63,00,000/- (Rupees Sixty Three lakhs only), as a condition of hearing of their appeal. The said order was set aside by the Honble High Court of Andhra Pradesh and the matter stands remanded with directions to consider the undue hardship, in depositing the amount in question. 2. Learned advocate appearing for the appellant submits that the expression undue hardship involves prima facie merits of the case as also financial hardship. As such he submits that both the criterias are required to be examined. Arguing on the pri....

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....e Revenue, learned DR submits that the same will not dilute the appellants malafides inasmuch as in terms of the sub-section (4) of Section 73, the provisions of sub-section (3) shall not apply to a case where short payment or non-payment is on account of fraud, collusion, willful misstatement, suppression of fact or contravention of any of the provisions with intent to evade payment of service tax. Inasmuch as malafide intent is writ large on the face of the assessee, he prays for directing the appellant to deposit the entire penalty amount. 4. We have considered the submissions made by both the sides. We have gone through the merits of the case as also to the financial difficulties. As regards merits of the case, the appellant is not ....