TMI Blog2015 (3) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal seems to be justified in the facts and circumstances of the case. In the absence of any materials placed before this Court, we see no reason to interfere with the order passed by the Tribunal. - However, time period to make pre deposit is extended - Decided partly in favour of assessee. - C.M.A. No.188 of 2015 and M.P.No.1 of 2015 - - - Dated:- 26-2-2015 - R. Sudhakar And R. Karuppiah,JJ. For the Appellant : Mr. N. Viswanathan For the Respondents : Mr. A. P. Srinivas Standing Counsel - R2 JUDGMENT (Delivered By R. Sudhakar, J.) This Civil Miscellaneous Appeal is filed by the assessee as against the Miscellaneous Order of the Tribunal dated 24.11.2014, wherein the Tribunal extended the time to make the pre-de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6,26,556/- being the recovery of wrong credit of service tax and penalty to the equal sum. 3. Aggrieved by the order of the Adjudicating Authority dated 28.02.2011, the assessee filed an appeal along with a petition for stay before the Commissioner of Central Excise (Appeals), who, by order dated 20.12.2012 ordered pre-deposit of ₹ 16,26,556/- by 17.1.2013. Since the assessee did not comply with the direction of pre-deposit even after extension of time was granted, the Commissioner (Appeals), by order dated 20.3.2013 dismissed the appeal for non-compliance of the condition of stay granted. 4. It appears that there was a further demand of ₹ 1,41,807/- being the differential duty payable on the goods cleared under sub-sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis of original documents which were lost in floods. Prima facie, the Tribunal observed that there is no material placed that they have availed the credit on the basis of original documents. We find that the applicant failed to produce the original documents to the audit party for verification of the documents, which was not disputed by the learned counsel. So, we do not find any merit in the modification application. 5. However, after considering the submission of both sides, we extend the period of compliance by further four weeks. The applicant is directed to report compliance on 29.12.2014. Miscellaneous application is disposed of. 8. Aggrieved by the said order of the Tribunal, even after granting extension of time to make th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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