TMI Blog2014 (5) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... ter hearing learned counsel for the appellant and keeping in view the totality of the facts and circumstances of the case, the order of the Tribunal requiring the appellant to deposit Rs. 5 lacs as a condition precedent for hearing of the appeal appears to be just and reasonable. we do not find any reason to reduce the quantum of amount to be deposited as a condition precedent for hearing of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shortly, the facts necessary for adjudication of the present appeal as narrated therein are that the assessee received 5 to 10 years old LPG cylinder from Indian Oil Corporation and undertook activities of repair, reconditioning and testing for making the cylinder fit for use for another 5 years. The maintenance of LPG cylinders was statutorily required. Besides repair and maintenance of LPG cylin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed penalty. Feeling aggrieved, the assessee filed an appeal before the Commissioner (Appeals), who vide order dated 30.8.2013 (Annexure A-3) partly allowed the appeal by directing the department to re-quantify the demand and penalty. However, the Deputy Commissioner, Central Excise Division, Patiala, vide letter dated 3.10.2013, re-quantified the demand of Rs. 8,12,913/-. Not feeling satisfi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, the order of the Tribunal requiring the appellant to deposit Rs. 5 lacs as a condition precedent for hearing of the appeal appears to be just and reasonable. we do not find any reason to reduce the quantum of amount to be deposited as a condition precedent for hearing of the appeal. 5. No substantial question of law arises for consideration in the appeal. The appeal stands dismissed accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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