2013 (11) TMI 748

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...., Advocate ORDER Rajive Bhalla, J. (Oral) The appellant is before us challenging order dated 16.05.2012, passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as the 'CESTAT'), requiring it to deposit Rs.1 crore as a pre-condition to the hearing of its appeal. Counsel for the appellant submits that merits of the controversy reveal that the sales e....

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....at clear and cogent reasons have been assigned for levying duty upon the appellant. It is further submitted that the CESTAT has already directed the appellant to deposit Rs.1 crore out of the total amount. We have heard counsel for the parties, perused the assessment order as well as the order passed by the CESTAT and as we are prima-facie satisfied that the revenue may not be entirely incorrect,....