2015 (1) TMI 714

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....rvind Kumar Sharma and Jitendra Pali, Counsels, for the Appellant. Shri Manish Sharma, Counsel, for the Respondent. JUDGMENT These are the two tax appeals against the order dated 22-1-2014 passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi (the Tribunal) partly dismissing the application of pre-deposit of Shree Nakoda Ispat Limited (the Assessee) ....

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.... be not imposed upon them. 5. The Assessee as well as the Directors showed the cause. However, the Adjudicating Officer (the AO) by his order dated 5-12-2012 confirmed the notices and imposed the excise duty amounting to Rs. 1,08,98,927/- along with interest with penalty of the same amount as well as a sum of Rs. 20,00,000/- on Shri Dave and Shri Goyal. 6. Aggrieved by the aforesai....

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.... thereafter, on the basis of the facts and circumstances of the case has ordered the Assessee and Shri Dave to deposit Rs. 70,00,000/- and Rs. 10,00,000/- respectively. There is no illegality in the same. 9. The counsel for the Assessee submits that there is a discrimination as the application of Shri Goyal has been fully allowed and the application of Shri Dave has been partly allowed. ....