TMI Blog2016 (3) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... ordingly, the order dated 12.5.2015 is modified whereas the order 16.7.2015 passed by the Tribunal dismissing the appeal of the appellant for non-compliance of the pre-deposit order dated 12.5.2015 is set aside. On deposit of ₹ 50 lacs, the Tribunal shall proceed to adjudicate the appeal on merits expeditiously in accordance with law. - Decided in favor of assessee. - STA No. 24 of 2015 (O&M) - - - Dated:- 9-2-2016 - MR. AJAY KUMAR MITTAL AND MRS. RAJ RAHUL GARG For The Appellant : Mr. Amar Pratap Singh, Advocate For The Respondent : Ms. Ranjana Shahi, 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engaged in the manufacture and export of motor vehicle parts and entered into agreements dated 1.7.2008/31.8.2004 (Annexure P-3) with the foreign service providers like M/s Wainwright Industries Inc. USA and others for handling the goods including inspection, sorting etc. Vide the said agreements, the appellant had agreed to pay for services rendered in relation to such goods received by M/s Wainwright Industries Ltd. who issued invoices (Annexure A-4). Audit of the appellant was conducted on 27.12.2008 to 31.12.2008 wherein it was found that the appellant had entered into an agreement with M/s Wainwright Industries Inc., USA for inspection and re-work services rendered in relation to the goods. The appellant paid ₹ 52,20,176/- during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h proportionate interest as preSTA deposit as a condition precedent for hearing of the appeal was unfair and excessive. 4. Learned counsel for the revenue opposed the prayer made by the learned counsel for the appellant and submitted that the amount as directed by the Tribunal was reasonable and justified. 5. The primary dispute that arises for consideration in this appeal 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. After hearing learned counsel for the parties and keeping in view the totality of the facts and circumstances of the case, a sum of ₹ 50 lacs shall be deposited by the appellant within a period of four weeks from the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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