2014 (2) TMI 95

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....order dtd. 16.03.2012, the Commissioner of Central Excise, Jammu & Kashmir assessed the Service Tax liability of Rs.2,68,70,843/-;and penalty under section 78 of the Finance Act, 1994 of an equal amount, subject to the condition that if B.S.N.L., Jammu & Kashmir remit Rs. 2,68,70,843/- with interest within 30 days from the Adjudication order, the penalty would be Rs. 60,17,711/-, subject to this b....

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....n and the Misc. application there under, in the first week of Dec.'2012 and directed that until then, the petitioner's appeal against the Adjudication order pending before this Tribunal should not be dismissed for non-payment of levy but subject to the petitioner depositing Rs.1Crore, within four weeks. Consequent on this order, the petitioner was required to pre-deposit Rs.1Crore on, or before 29....

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....ever, the petitioner deposited only Rs. 1Crore on 19.03.2013 and is now before the Tribunal asserting compliance with the order of this Tribunal dt. 26.06.2012, as modified by the Jammu & Kashmir High Court order dt. 12.09.2012 and further modified by the order of the Supreme Court dt. 04.03.2013. On the analysis of above, the order of the Supreme Court dt.04.03.2013, which directed compliance wit....