2015 (5) TMI 602

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....xcise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai raising the following substantial questions of law:              "1. Whether the Tribunal is right in directing pre-deposit of over 70% of the duty demand when the order under challenge in the appeal is ex-facie illegal and unsustainable both on merits and on limitation?           2. Whether the order of the 1st Respondent is contrary to settled law requiring the waiver of pre-deposit of the adjudged dues where the prima facie merits of the case are in favour of the appellant?             3. Whether the 1st respo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pto 28.02.2011. On investigation, the Department found that the appellant manufactured only plant growth regulators falling under Chapter Heading No.38089340 of CETA, 1985 and hence issued show cause notice proposing to demand central excise duty of Rs. 14,95,381/- under Section 11A of the Central Excise Act, along with interest and penalty. The Adjudicating Authority, after due process of law, confirmed the demand along with interest and imposed 100% penalty under Section 11AC of the Central Excise Act holding that the ingredients, source and nature of the products, manner of usage, end use, trade parlance etc. in respect of all the impugned goods clearly suggested that the same were not fertilizer. Aggrieved by the said order, the appella....