2015 (4) TMI 130

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....tion 35 G of the Central Excise Act, 1944 (for short, the 'Act') is directed against the order dated 02.09.2013 (Annexure A-6), passed by the Customs, Excise & Service Tax Appellate Tribunal (for short, the 'Tribunal'), vide which, the appeal had been dismissed on account of the failure to pre-deposit as per the earlier order dated 06.05.2013 (Annexure A-4). The substantial question of law that arises is whether the Tribunal was justified in dismissing the appeal on account of the failure of the appellant to deposit the amount of Rs. 50 lacs inspite of the fact that sufficient cause had been shown that the appellant was not undertaking any cleaning service and was only lifting the fly ash for M/s National Fertilisers Ltd.....

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....13.01.2012 (Annexure A-2), the Commissioner, Central Excise, Chandigarh-II (for short, the 'CCE') confirmed the demand of Rs. 74,88,396/- under Section 73(1) of the Finance Act and also ordered recovery of interest and penalty. The appeal was filed before the Tribunal which, vide order dated 06.05.2013, did not accept the reasoning of the CCE regarding the demand on account of the construction of the complex in respect of the dwelling unit executed at the instance of the Northern Railways for its employees. However, regarding the cleaning service, the management and maintenance, the contention for stay was declined. The appellant-Company was, thereafter, directed to deposit a sum of Rs. 50 lacs in total within 8 weeks and report ....