2015 (3) TMI 1140

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....R. V.S.RAVI, JJ For the Petitioner : Mr. AR.L. Sundaresan, Senior Counsel for Mr. Y. Prakash For the Respondent : Mr. R. Aravindan, Standing Counsel for Central Excise. JUDGMENT S. TAMILVANAN, J. Challenging the order dated 03.02.2015 made in Misc.Order No.40270/2015 on the file of the Customs Exercise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, the second respondent ....

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....aw. 3. It is not in dispute that it is a conditional order, whereby, stay was granted by the Appellate Tribunal. 4. Mr.AR.L.Sundaresan, learned Senior Counsel appearing for the appellant submitted that the appellant herein has two units. One is at Tuticorin and another is at Silvasa. According to the learned counsel appearing for the appellant, the Tribunal directed to pay the amount, which is n....

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....t, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded or the penalty levied; Provided that where in any particular case, the Commissioner (Appeals) or the Appellate Tribunal is of opinion that the deposit of duty demanded or penalty levied would cause undue hardship to such person, the Commissioner....

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....bmission made by both the learned Senior Counsel as well as the learned standing counsel appearing for the first respondent, without prejudice to the claim of both the parties, we pass the following orders. 9. Accordingly, the appellant herein shall deposit the first and second installments together, which comes to Rs. 3 crores (Rupees three crores only), on or before 31.03.2015 and the last inst....