SECURITY GUARDS BOARD FOR GREATER MUMBAI AND THANE DISTRICT Vs. COMMISSIONER OF CENTRAL EXCISE, THANE II, MUMBAI AND ANOTHER

JUDGEMENT

(1.) On the request of counsel appearing on behalf of the petitioner, leave is granted to convert the petition under article 226 of the Constitution of India into, an appeal. Necessary formal amendment shall be carried out within a period of one week from today. The registry shall accordingly, number the petition as a Central Excise Appeal.

(2.) The appeal arises out of an order passed by the CESTAT on May 6, 2011 on an application for waiver of pre-deposit and for stay of recovery in respect of a demand for service tax in the amount of Rs. 12,90,54,553.

(3.) The Tribunal has directed the appellant to deposit an amount representing 50 per cent of Rs. 9,76,97,740 under section 35F of the Central Excise Act read with section 83 of the Finance Act, 1994.