The High Court reduced the pre-deposit amount required from the appellant to file a civil appeal against an Appellate Tribunal order, accepting a reduced sum offered by the appellant to ensure the appeal could be entertained.
Directed the appellant to make a pre-deposit of Rs.30 lakhs instead of Rs.50 lakhs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
In the High Court of Judicature at Madras
Dated: 13.10.2014
Coram:
The Hon'ble Mr.Justice M.Jaichandren and The Hon'ble Mrs.Justice Aruna Jagadeesan
C.M.A. No.2930 of 2014
M/s.Suprasesh General Insurance Services and Brokers Pvt. Ltd., Chennai. .. Appellant / Petitioner vs. The Commissioner of Service Tax, Chennai. .. Respondent/ Respondent Prayer: Appeal is filed under Section 35G of the Central Excise Act, 1944 r/w. Section 83 of the Finance Act, 1994 against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zone Bench, Chennai, dated 7.8.2014, in Misc.Order NO.41264-41265 of 2014.
For appellant : Mr.C.Natarajan, Senior Counsel for Mr.K.Ravi For respondent : Mr.M.Santhanaraman Standing Counsel.
JUDGMENT
[by M.Jaichandren, J.]
By consent, the main Civil Miscellaneous Appeal has been taken up for final disposal.
Sd/Assistant Registrar
To
692 MHU Complex Anna Salai,Nandanam Chennai-35
1 cc to Mr.M. Santhanaraman, Advocate, Sr. 48918
CMA No.2930 of 2014
KJI (CO)
kk 15/10
2 issues framed by the court
Whether the appellant can be exempted from the pre-deposit requirement directed by the Appellate Tribunal due to financial hardship.
Whether the appellant is eligible to file the Civil Miscellaneous Appeal despite financial difficulties in meeting the pre-deposit amount.
2 provisions across 2 enactments
M/s.Suprasesh General Insurance Services and Brokers Pvt. Ltd.
The Commissioner of Service Tax, Chennai
M.Jaichandren
Aruna Jagadeesan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
