2015 (12) TMI 1210

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....MANIAN AND MR. T.MATHIVANAN, JJ. For The Appellant : Mr.K.Jayachandran For The Respondent : Mr.V.Sundareswaran for R2 COMMON ORDER (Order of the Court was made by V.RAMASUBRAMANIAN,J.) Both the appeal as well as the writ petition are by the same assessee. 2. Heard Mr.K.Jayachandran, learned counsel for the appellant/writ petitioner and Mr.V.Sundareswaran, learned Senior Panel cou....

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....against the said order that the appellant has filed the writ petition and also obtained an interim stay. 6. But the fact remains that the original stay order Nos.635 to 637 of 2007, dated 21.06.2007, directing the writ petitioner to make a pre-deposit was not at all challenged. Therefore, the order directing pre-deposit has attained finality. 7. Once the conditional order of stay has attaine....

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....ere was no hardship, the Tribunal directed the appellant to make a pre-deposit of only 10% of the demand in view of the amendment that has come into force on 6.8.2014. It is against the said order that the appellant is before us. 10. According to the appellant, the Tribunal cannot apply the amendment dated 6.8.2014 and that no demand can be made on the basis of presumed production, arrived at o....