MAA ENGINEERING Vs. REGISTRAR, CESTAT, KOLKATA

JUDGEMENT

(1.) Heard Mr. Chimanka, learned counsel for the petitioner and Mrs. M. Padhi, learned sr. standing counsel for the Central Excise Department.

(2.) In this writ application, the petitioner has sought to challenge the order dated 18-6-2014 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata in Stay Application No. ST/Stay/181/2012 arising out of Appeal No. ST/108/2012-DB directing the petitioner to deposit 25% of Service Tax of Rs. 3.50 crores.

(3.) Mr. Chimanka, learned counsel for the petitioner submits that the petitioner is facing financial hardship for which, he is unable to comply with the terms of the interim direction of the Tribunal. The said appeal was filed in the year 2012 before the CESTAT. After the said appeal was filed, Section 35F has come to be introduced by the Parliament which is quoted below :