2015 (1) TMI 1171

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.... Appellant. Shri Pradeep S. Jetly, for the Respondent. ORDER Having heard Mr. Shah, learned counsel appearing for the Appellant/Assessee and Mr. Jetly, learned counsel appearing for the Respondent/Revenue and perusing the order passed by the Customs, Excise and Service Tax Appellate Tribunal dated 3-10-2012 and prior order dated 7-6-2012, we are of the opinion that the appeal does not rai....

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....at least substantially. 2. In our view, therefore, the appeal need not be kept pending and the order of the CESTAT can be modified with a direction that the appellant need not deposit anything over and above the amount already paid to the Department, but to secure the balance sum the appellant shall furnish a bank guarantee of any nationalized bank and which bank guarantee shall be of Rs. ....