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TMI Blog2017 (2) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... age. 3. The present appeal raises two substantial questions of law. We need not go into the merits for Questions (c) and (d) would partly touch the same. 4. It is common ground that the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai was approached by the present appellant when it was denied certain benefit and in relation to service tax. The charge of service tax and for a certain period is in issue. The Show Cause Notice dated 15-12-2010 calls upon the assessee to show cause as to why an amount of Rs. 10,53,46,914/should not be recovered as service tax under the category of 'Supply of Tangible Goods for Use' service for the period 7-7-2009 to 31-3-2010. 5. There is a reply forwarded to this Show Cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel. This Court found that instead of going into the controversy on merits, interest of justice would be served if an opportunity is granted to the appellant to seek a modification of the impugned orders. That is how the application for modification, styled as Miscellaneous Application/Restoration Application was filed. The Tribunal was requested to recall its conditional order. The Tribunal was initially pleased to recall this order. It recalled it and directed restoration of the appeal without insisting on pre-deposit. However, what transpired thereafter is that the modification application, which was listed and filed by the appellant, came to be entertained by the Tribunal. It passed a further order on 31-8-2016, but relying, accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but that would be subject to the requirement that the appeal stands restored. The judgments cited by the learned Authorised Representative would place the applicant within the ambit of the amended provisions of section 35F of Central Excise Act, 1944. The pre-deposit mandated in section 35F of Central Excise Act, 1944 is the same as that directed by this Tribunal on the earlier occasion. We, therefore, do not find any justification for modifying the terms of pre-deposit. The applicant is directed to deposit Rs. 5 crores within eight weeks from receipt of this order and report compliance thereafter latest by 15th November 2016 following which the appeal will stand restored and the plea for raising additional ground sought for in the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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