2014 (5) TMI 309

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.... Respondent : Ms. Shriya Kalra, Advocate for 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 19.9.2013 (Annexure A-1) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal"....

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....ed to the assessee to show cause as to why service tax amounting to Rs. 2,80,45,008/- and Rs. 94,22,503/- (totaling Rs. 3,74,67,511/-) for the period from 1.4.2005 to 26.2.2010 and for 2010- 11, respectively along with interest and penalty be not recovered. Both the show cause notices were duly replied by the assessee. The Commissioner vide order dated 1.3.2012 (Annexure A-4) confirmed the demand ....

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.... Supp (1) SCC 461, it was urged that there should be principle of consistency and binding precedent and uniformity in the exercise of judicial discretion respecting similar cases. He, however, submitted that the requirement to deposit 50% of the assessed service tax liability of Rs. 3,74,67,511/- plus the proportionate interest thereon as a condition precedent for hearing of the appeal was unjusti....

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.... the appellant from the aforesaid pronouncement. 8. In view of the above and in the totality of the facts and circumstances of the case, the appellant is directed to deposit a sum of Rs. 50 lacs as a condition precedent for hearing of the appeal which would meet the ends of justice. 9. The appeal stands disposed of accordingly. 10. A prayer was made by the learned counsel for the appellan....