SHEEBA KURIES LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Leave to amend to correct the dates of the impugned order. Amendment to be carried out forthwith. This appeal is by the assessee. The assessee is aggrieved by the interim order passed by the Tribunal on an application for stay. By order dated 30th September, 2013 the applicant-appellant before us had applied for waiver of pre-deposit of service tax of Rs. 1,86,14,312/-, interest and penalty.

(2.) The Tribunal by the impugned order dated 30th September, 2013 has directed the appellant-applicant to deposit the remaining amount of the demand namely Rs. 36,00,000/- within 8 weeks.

(3.) Mr. Shah appearing in support of this appeal submitted that the Tribunal has passed this order relying upon the view taken by the learned single Judge of the Kerala High Court in the case of All Kerala Association of Chit Funds v. Union of India, 2013 29 STR 557. The Tribunal has noted that the appellant relied upon a Division Bench judgment of Andhra Pradesh High Court in the case of Andhra Pradesh Federation of Chit Funds v. Union of India, 2009 13 STR 350.