Waiver of mandatory pre-deposit not accepted instead three months further time granted

Nava Raipur Atal Nangar Vikas Pradhikaran Vs Union Of India (Chhattisgarh High Court) Chhattisgarh High Court held that waiver of mandatory pre-deposit under section 35-F of the Central Excise Act 1944 not accepted. However, alternative prayer to grant extension of time limit for pre-deposit accepted and three months further time is granted. Facts- Post adjudication, Principal Commissioner, Central Tax and Central Excise, Raipur vide order dated 18.12.2020 passed an order demanding service tax of Rs.134,83,58,448/- for the relevant periods with interest u/s. 75 of the Finance Act, 1994 and pen...