2014 (1) TMI 1521

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....pellant : A. P. Mathur For the Respondent : Ashok Sing, Sr. S.C. ORDER The appeal by the assessee arises from a judgment of the Customs, Excise & Service Tax Appellate Tribunal dated 26 February 2013. The assessee has raised several questions of law of which the following formulation will be sufficient for the disposal of the appeal:- "Whether the Hon'ble Tribunal was justified in d....

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....ellant to deposit an amount of Rs.1 lac to protect the interest of the revenue. The application filed for review of the said order was rejected by the Tribunal on 15 July 2013. The contention of the appellant before the Tribunal was that all the documents for proving sale of goods were on record and there was no element of service involved. The Tribunal observed that the Finance Act, 1994 does ....

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....parties to the appeal to pass orders as it thinks fit confirming, modifying or annulling an order appealed against or to refer the case back to the authority which passed such decision or order with such directions as the Appellate Tribunal may think fit. The directions which Section 35-C contemplates that the Appellate Tribunal may issue while remanding the proceedings may in an appropriate case ....

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....for deposit should be made, the Tribunal has not furnished any independent ground for modifying the position which obtained during the pendency of the proceedings before the Commissioner (Appeals). Hence, though the Tribunal undoubtedly did have the power under Section 35-C to issue an appropriate direction while remanding the proceedings, no reason has been furnished by the Tribunal for ordering ....