2014 (5) TMI 1022

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....e. 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 18.2.2014 (Annexure A-4) passed by the Custom, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal") directing the appellant to deposit a sum of Rs. 5 lacs as a condition p....

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....,58,245/- + Education Cess Rs. 19,165/- + S.H. Education Cess Rs. 6477/-) by invoking extended period of limitation along with interest as during the period 1.4.2006 to 31.3.2011 it provided technical testing and analysis and industrial construction service to the Indian Oil Corporation valued at Rs. 90,64,862/- without obtaining registration under Section 69 of the Finance Act. The assessee filed....

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....cedent for hearing of the appeal. Hence, the present appeal. 3. Learned counsel for the appellant submitted that the requirement of Rs. 5 lacs as a pre-deposit by the Tribunal in the present case was unreasonable and excessive. 4. The primary dispute that arises for consideration in this appeal relates to the quantum of pre-deposit to be made by the appellant as a condition precedent for the....