2014 (1) TMI 1337

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....sed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, dismissing its appeal for failure to abide by the order of pre-deposit. CEA No.56 of 2013 The appellant herein challenges order dated 07.09.2012, passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as the "CESTAT"), New Delhi, required the appellant to pre-deposit the duty. Counsel for the appellant submits that order passed by the CESTAT directing the appellant to deposit Rs.60 lacs, within eight weeks while staying the balance amount of duty and penalty, is erroneous as the CESTAT has failed to take into consideration that the order imposing duty and penalty etc. is null and void for violation of principles of natural j....

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.... appellant's supervisor and melter clearly reveal that the material received could not be used by the appellant and out of 203 invoices, there are no corresponding goods receipts showing transportation of raw material. It is further submitted that out of ten transporters, seven were found to be non-existent and three denied having transported material to the appellant. It is contended that despite this fraud, the CESTAT has waived duty over and above Rs.60 lacs, thereby giving sufficient relief to the appellant. It is further contended that inability of the appellant or its financial hardship to pre-deposit the amount, does not entitle the appellant to any relief particularly as the appellant is accused of perpetuating a fraud while availin....