SHAJI THOMAS Vs. COMMISSIONER OF C. EX., TRIVANDRUM

JUDGEMENT

(1.) THE appellant has filed this Miscellaneous Application seeking extension of time to comply with the terms of the Stay Order No. 246/2008 dated 16 -4 -2008 [2008 (12) S.T.R. 64 (Tribunal)]. The appellants had been directed to pre -deposit Rs. 45,00,000/ - out of the total Service tax amount of Rs. 84,56,289/ - and Education Cess of Rs. 1,17,402/ -. There was penalty of Rs. 1,71,47,382/ -. The appellants have pre -deposited Rs. 15/ - lakh and seeking extension of time by three months to comply with the terms of the stay order as the appellant is faced with severe financial hardship. It is submitted that the appellant is a proprietary concern and he does not have sufficient funds to pre -deposit the amount. Therefore, they seek for further extension of three months.

(2.) THE learned JDR opposes the prayer.

(3.) WE have carefully considered the submissions. We notice that the appellant had partially complied with the terms of the stay order. The appellant is a proprietary concern. In view of the financial hardship pleaded, the extension of time is granted by three months. They should comply and report compliance on 4th November 2008. The Miscellaneous Application is allowed in above terms.