2011 (9) TMI 506

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....; We have heard Shri A.P. Mathur, learned counsel for appellant. Shri R.C. Shukla appears for the department.   This Central Excise Appeal under Section 35-G of the Central Excise Act, 1944 is directed against the order of Customs, Excise and Service Tax Appellate Tribunal, New Delhi dated 15.7.2011, by which the Tribunal has directed the appellant to deposit an amount of Rs. 11 lacs wi....

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....eld that where the plea of demand being time barred is raised, the Tribunal is required to consider it, in deciding application of waiver of pre-deposit.   Shri R.C. Shukla appearing for the department submits that the appellant did not cooperate and had for a long time withheld the facts from the Commissioner, Central Excise, Ghaziabad. The show cause notice refers to a number of notices ....

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....e under the proviso to Section 11AC of the Central Excise Act, 1942. The Commissioner (Appeals) had considered this question, and returned the findings as follows:-   "5.7 As far as invoking of the extended period of limitation is concerned, I find from the SCN that the Partner of the appellant company avoided appearing before the competent authority without any lawful excuse when summoned....

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....th the Adjudicating Authority as well as Appellate Authority have considered the issues raised before them in detail and returned the findings that the activity carried out by the appellant will fall within the definition of 'maintenance or repairs'.   We find that the Tribunal considered the relevant issues and applied its mind while considering the question of waiver of predeposit, and h....