TMI Blog2015 (9) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... count of duty be deposited as a condition precedent for hearing of the appeal to meet the ends of justice. - Decided conditionally in favour of assessee. - CEA No. 12 of 2015 (O&M) - - - Dated:- 26-8-2015 - MR. AJAY KUMAR MITTAL AND MR. RAMENDRA JAIN, JJ. For The Appellant : Mr. Jagmohan Bansal, Advocate For The Respondent : Mr. Sunish Bindlish, Advocate AJAY KUMAR MITTAL, J. 1. This appeal has been preferred by the assessee under Section 35G of the Central Excise Act, 1944 (in short the Act ) against the order dated 26.11.2014 (Annexure A-3) 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:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9,19,854/- which the appellant challenged before the Tribunal in the year 2011. The Tribunal directed the appellant to deposit a sum of ₹ 75 lacs as predeposit. The respondent issued another show cause notice dated 7.3.2012 denying benefit of exemption notification and demanded duty of ₹ 89,75,035/- for the period February 2011 to December 2011. Thereafter, the respondent issued third show cause notice dated 4.2.2013 denying benefit of exemption notification by demanding duty to the tune of ₹ 1,98,30,469/- for the period January 2012 to October 2012. This Court vide order dated 2.4.2013 set aside the order passed by the Tribunal and directed to hear the appeal on merits. The appellant filed replies dated 7.12.2013 and 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the parties and keeping in view the totality of the facts and circumstances of the case, in our opinion, a further sum of ₹ 10 lacs on account of duty be deposited as a condition precedent for hearing of the appeal to meet the ends of justice. 6. The appeal stands disposed of accordingly. 7. A prayer was made by the learned counsel for the appellant to extend the time for pre-deposit of additional amount of ₹ 10 lacs. In the interest of justice, we allow the appellant to deposit the sum of ₹ 10 lacs as ordered today upto 31.10.2015. It is directed that if the appellant in the present case deposits the amount of ₹ 10 lacs in terms of the above order by 31.10.2015, the appeal shall be heard o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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