2016 (1) TMI 925

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Respondent : Mr. S Sundareswaran, Senior Panel Counsel JUDGMENT ( Judgment of the Court was delivered by M. Jaichandren, J. ) The appeal has been filed against the impugned order, dated 12.10.2015, passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, in ST/S/00169/2012, in ST/00233/2012. 2. Heard Mrs.Hema Muralikrishnan, learned counsel appeari....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d that the appellant would not be in a position to make the pre-deposit of Rs. 20,00,000/-, as directed by the Tribunal, by its impugned order, dated 12.10.2015. 4. Per contra, the learned Senior Panel Counsel appearing on behalf of the respondent had submitted that there was neither a plea that the appellant was suffering undue financial hardship, nor any document was filed before the Tribunal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... impugned order of the Tribunal is set aside and the matter is remitted back to the Tribunal for consideration of the said issue and to pass appropriate orders thereof. It is for the appellant to furnish sufficient evidence before the Tribunal to substantiate its claim that it was suffering undue financial hardship, as claimed in the present appeal, on or before the date fixed by the Tribunal for ....