2014 (4) TMI 131

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....khdev Sharma, Advocate. ORDER Ajay Kumar Mittal, J. 1. This appeal has been preferred by the assessee under Section 35G of the Central Excise Act, 1944 (in short "the Act") against the order dated 31.10.2013 (Annexure A-6) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal") claiming the following substantial questions of law:....

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.... bar that the additional evidence if any cannot be considered at the time of decision of stay application? iv. Whether the Tribunal can direct the appellants to deposit such huge amount when the appellants have a prima facie case in their favour? 2. Put shortly, the facts necessary for adjudication of the present appeal as narrated therein are that the assessee is engaged in the trading/marketin....

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....essee filed an appeal along with stay application dated 1.7.2013 (Annexure A- 5) before the Tribunal. The Tribunal vide order dated 31.10.2013 (Annexure A-6) directed the appellant to deposit a sum of Rs. 12,50,000/- along with proportionate interest thereon. Hence, the present appeal. 3. Learned counsel for the appellant submitted that in terms of order dated 7.2.2014 passed by this Court, a sum....