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2007 (11) TMI 15
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....d Service Tax Appellate Tribunal, New Delhi (for brevity 'the Tribunal') in Stay Application No. SYT/Stay/1902/2007-CU in Appeal No. ST 435/2007-CE. The Tribunal has upheld the order dated 18.5.2007 passed by the Commissioner (Appeals) wherein the prayer made by the petitioner for waiving the payment of pre-deposit has been partly accepted. It is appropriate to mention that the petitioner has avai....
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....uld establish the balance of convenience in their favour. It was further held that there was no proof of any financial hardship for waiver of pre-deposit under Rule 35 F of the Rules. 2. We have heard the learned counsel at a considerable length and find that the discretion exercised by the Commissioner (Appeals) as upheld by the Tribunal is based on relevant considerations. Once the discretion....