2014 (3) TMI 990

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.... Central Excise Act, 1944 (in short "the Act") against the order dated 19-3-2013 (Annexure A-8) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal") claiming the substantial questions of law as mentioned in para 8 of the appeal. 2. The facts, necessary, for adjudication of the present appeal as narrated therein may be noticed....

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....led by the Revenue. Still dissatisfied, the Revenue filed an appeal before this Court. This Court vide order dated 21-8-2008 (Annexure A-1) allowed the appeal and remanded the matter back to the adjudicating authority for consideration afresh in accordance with law after affording an opportunity of hearing to the assessee and confronting the material collected against it. The adjudicating authorit....

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....ommissioner (Appeals). As the appellants failed to deposit the aforesaid amount as directed by the Commissioner (Appeals), the appeal was dismissed vide order dated 7-8-2012 (Annexure A-6). Feeling aggrieved, the appellants took the matter in appeal before the Tribunal who vide order dated 19-3-2013 (Annexure A-8) dismissed the appeal. Hence, the present appeal. 3. Learned counsel for the ap....

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....aring learned counsel for the parties and keeping in view the totality of the facts and circumstances of the case, a sum of Rs. 8 lacs be deposited as a condition precedent for hearing of the appeal by the Commissioner (Appeals) which would meet the ends of justice. 6. The appeal stands disposed of accordingly. Since the appeal was also dismissed for non-compliance of order dated 23-4-2012, ....