2012 (5) TMI 577

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Advocate, for the Petitioner. ORDER Prayer in this petition filed under Articles 226/227 of the Constitution of India is for quashing of the order dated 24-1-2012, Annexure P.3 passed by the Customs, Excise & Service Tax Appellate Tribunal (for brevity, "the Tribunal") whereby the petitioner has been required to deposit an amount of Rs. 40 lakhs as pre-deposit as a condition precedent for h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng firm was North West Paper Kraft Private Limited at Kamal. After examining the entire record, it was concluded that the petitioner had wrongly availed benefit of Small Scale Exemption. Show Cause notice was issued to the petitioner. The petitioner submitted its reply to the notice. The respondents held that the petitioner had actually manufactured and cleared the goods and wrongly shown that the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f Rs. 40 lakhs as a pre-condition for hearing of the appeal. 4. After hearing learned counsel for the petitioner and perusing the record, we do not find any merit in the petition. 5. The Tribunal noticed that the demand against the petitioner had been created on the allegation that it was guilty of offence of clandestine removal. It was further observed by the Tribunal that the bal....