2015 (1) TMI 162

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....L SHAH, ADVOCATE JUDGEMENT Per: Akil Kureshi : 1. The assessee has filed this appeal against the judgement of Customs Excise & Service Tax Appellate Tribunal ("the Tribunal" for short) dated 23.6.2014 raising the following questions for our consideration:     "(A) Whether in the facts and in the circumstances of the case, the appellate Tribunal is right in not considerin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he appeal of assessee on merits. It may be recorded that the assessee was a 100% export oriented unit. It made exports of raw materials on the condition of export of finished goods. It is the case of the department that the assessee failed to fully fulfill its export obligations and fall short of export target. On such basis, show cause notice was issued. Upon adjudication, the adjudicating author....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... canvas that the very decision was erroneous. However, at the stage of deciding the question of predeposit , we would not like to dwell deeply into the merits of the case. Prima facie, it appears that against the duty demand of Rs. 1.13 crores with interest and matching penalty, condition of predeposit of Rs. 10 lakhs is imposed. No case for financial hardship was made out before the authority. No....