2014 (8) TMI 740

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..... tal,J. 1. This appeal has been preferred by the assessee under Section 35G of the Central Excise Act, 1944 (in short "the Act") read with Section 83 of the Finance Act, 1994 against the order dated 10.6.2014 (Annexure A-1) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal"), claiming the following substantial questions of law:- .....

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..... list of contractors obtained from the Central Public Works Department (CPWD), Karnal , the officers of Anti Evasion Branch, Central Excise Commissionerate , Panchkula initiated investigation with regard to alleged service tax liability of the assessee. In pursuance thereof, the assessee submitted documents to the investigation officers in respect of services provided by it during 2005-06 to 2010- .....

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..... 410 /- under Section 78 of the Finance Act, 1994. Feeling aggrieved, the assessee filed an appeal along with stay application (Annexure A-7) before the Tribunal. The Tribunal vide order dated 10.6.2014 (Annexure A-1) directed the assessee to deposit a sum of Rs . 30,41,410/- along with interest as a condition precedent for hearing of the appeal. Hence, the present appeal. 3. Learned counsel for t .....

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..... n record nor any submission by the petitioner before us to identify any error in the adjudication order in so far the valuation or classification recorded by the adjudicating authority in respect of site formation. 7. We therefore find no prima facie case in favour of the petitioner. Consequently, the petitioner shall deposit the assessed quantum of service tax and the interest thereon within six .....

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..... e appellant to extend the time for pre-deposit. However, in the interest of justice, we extend the time to deposit the amount as directed by the Tribunal upto 31.8.2014. It is directed that if the appellant in the present case deposits the amount as directed by the Tribunal by 31.8.2014, the appeal shall be heard on merits in terms of order dated 10.6.2014 passed by the Tribunal.
Case laws, De .....

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