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2016 (2) TMI 548

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..... ls on merits without insisting for any further deposit. - STA No. 32 of 2015 (O&M) - - - Dated:- 20-1-2016 - Ajay Kumar Mittal And Raj Rahul Garg, JJ. For the Appellant : Mr. Amrinder Singh, Adv For the Respondent : Mr. Sanjay Vashist, Adv JUDGMENT Ajay Kumar Mittal, J. 1. This order shall dispose of two appeals bearing STA Nos. 32 and 33 of 2015 as according to learned counsel for the parties, identical questions of law and facts are involved therein. For brevity, the facts are being extracted from STA No. 32 of 2015. 2. STA No. 32 of 2015 has been preferred by the assessee under Section 35G of the Central Excise Act, 1944 (in short the Act ) against the order dated 29.9.2015 (Annexure A-1) passed by the Custo .....

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..... 377; 1,53,61,951/- including Education Cess and Secondary Higher Education Cess were issued to the appellant along with interest under Section 75 of the Act and penalties under Sections 76 and 77 of the Act and under Section 78 of the Act qua the notice dated 28.3.2008 (Annexure A-5). The appellant filed replies dated 5.6.2008 (Annexure A-7) and dated 18.9.2009 (Annexure A-8) to the aforesaid notices. During the course of personal hearing, the appellant submitted additional submissions and synopsis dated 13.12.2011 (Annexure A-9) before the respondent. The respondent-Commissioner, Central Excise Commissionerate, Delhi-III, vide order dated 31.10.2013 (Annexure A-10) confirmed the service tax demand under reverse charge basis under the cat .....

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..... of motion for 30.11.2015 directed the Tribunal not to dismiss the appeal of the assessee for want of pre-deposit in terms of order dated 29.9.2015 in case the appellant deposits the principal amount of ₹ 1.25 crores. 7. The primary dispute that arises for consideration in these appeals relates to the quantum of pre-deposit to be made by the appellant as a condition precedent for the hearing of the appeal by the Tribunal. 8. After hearing learned counsel for the parties and keeping in view the totality of the facts and circumstances of the case coupled with the fact that the appellant has already deposited the principal amount of ₹ 1.25 crores, in terms of order dated 4.11.2015, the instant appeals are disposed of by makin .....

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