KANAKADHARA FLAT PROMOTERS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS writ petition has been filed against the proceedings of the respondent, dated 24.1.2012, made under Section 35F of the Central Excise Act, 1944, directing the petitioner to make a pre-deposit of the entire service tax amounting to Rs.18,68,852/-, on or before 15.2.2012.

(2.) IT had been stated, in the impugned proceedings of the respondent, that the appeal filed by the petitioner would be rejected, without further notice, on the failure of the petitioner to comply with the said condition.

(3.) PER contra, the learned counsel appearing on behalf of the respondent had submitted that the petitioner had not sufficiently substantiated its claim of financial hardship, with material evidence. Therefore, the respondent had directed the petitioner to make a pre-deposit of the entire sales tax due from the petitioner, as a pre-condition to hear the appeal filed by the petitioner.