2014 (9) TMI 539

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....kla, for the Respondent. ORDER Challenging the order dated 21-3-2013 passed by the Customs, Excise & Service Tax Appellate Tribunal in Excise Appeal No. E/Stay/55987/2013 in E/55733/2013 & E/Stay/55988/2013 in E/55734/2013, the present appeal has been filed under Section 35G of the Central Excise Act. In the memo of appeal, following substantial questions of law have been proposed :- 1. &n....

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.... the Appellants manufacture confectioneries on behalf of M/s. Parle under clause (ii) of Nonfn. No. 36/2001-C.E.(N.T.), dated 26-6-2001 and input services were used for sales promotion of confectioneries so manufactured by the Appellants on behalf of M/s. Parle? 4.      Whether Cenvat credit of service tax paid and freight paid by M/s. Parle on inward and outward transpor....

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....t justified in asking appellant to deposit 50% of the basic Cenvat credit. In reply, learned counsel for the respondents submits that the order passed by the Tribunal is perfectly justified and call for no interference under Section 35G of the Central Excise Act. 6. Heard the learned counsel for the parties and perused the record. 7. A bare perusal of the order of the Tribunal would sh....