IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Central Excise Appeal No. 3 of 2008 M/s Doon Security Services, (Through its Proprietor Sri Madan Lal Bhatt), 100/04, Neshvilla Road, Dehradun …………………..Appellant. Versus (1) Customs, Excise and Service Tax Appellate Tribunal (CESTAT) West Block, No. 2 R.K. Puram, New Delhi. (2) The Commissioner of Central Excise, Mangal Pande Road, Meerut-I, Meerut ………..……..Respondents. Sri P.R. Mullick, Advocate, present for the Appellant. Sri Arvind Vashistha, Asst. S.G., present for the Respondents. Hon'ble Prafulla C. Pant, J. Hon’ble Dharam Veer, J. (Oral-Hon’ble Prafulla C. Pant, J.) Heard Sri P.R. Mullick, learned counsel for the appellant / assessee and Sri Arvind Vashistha, learned Asst. S.G. for the respondents. This appeal, preferred under Section 35G of the Central Excise Act, 1944, is directed against the orders dated 07.11.2007 and 14.01.2008, passed by Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred as CESTAT), whereby the 2 appellant has been refused waiver of the pre-deposit required to be made for filing appeal before the said Tribunal. The amount of service tax required to be paid by the appellant was Rs.11,06,333.99/- (Eleven lakh, six thousand, three hundred thirty three and ninety nine paisa). Having considered the submissions of learned counsel for the parties and after going through the impugned orders, passed by the Tribunal, in the facts and circumstances of the case, we think it just and proper after considering the prima facie case, balance of convenience and irreparable loss, to direct that on depositing 50% of the assessed amount of service tax (11,06,333.99/2=5,53,166.99) within a period of one month from today, the rest of the 50% amount required to be pre-deposited shall stand waived. If the amount is so deposited the impugned orders challenged before this Court shall stand set aside. The appeal shall be heard and decided by CESTAT on merits. If the condition of making 50% deposit is not fulfilled, as directed above, this appeal filed before us stand dismissed. With the above directions the appeal stands disposed of. (Stay Application No. 3915 of 2008, also stands disposed of). (Dharam Veer, J.) (Prafulla C. Pant, J.) 11.07.2008 NS