2014 (4) TMI 148

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....i, Advocate. For the Respondent : Mr. Sunish Bindlish, 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 19.3.2013 (Annexure A-8) passed by the Custom, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal") claimi....

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....2003. Thereafter, the revenue filed an appeal before the Tribunal who upheld the order of the Commissioner (Appeals) and dismissed the appeal. Still dissatisfied, the revenue filed an appeal before this Court. This Court vide order dated 21.8.2008 (Annexure A-1) allowed the appeal and remanded the matter back to the adjudicating authority for consideration afresh in accordance with law after affor....

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....d off. Thereafter, the appellants filed an application for modification of order dated 23.4.2012 (Annexure A-4) which was dismissed vide order dated 13.7.2012 (Annexure A-5) by the Commissioner (Appeals). As the appellants failed to deposit the aforesaid amount as directed by the Commissioner (Appeals), the appeal was dismissed vide order dated 7.8.2012 (Annexure A-6). Feeling aggrieved, the appel....

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....this appeal relates to the quantum of pre-deposit to be made by the appellants as a condition precedent for the hearing of the appeal by the Commissioner (Appeals). After hearing learned counsel for the parties and keeping in view the totality of the facts and circumstances of the case, a sum of Rs. 12 lacs be deposited as a condition precedent for hearing of the appeal by the Commissioner (Appeal....