2015 (8) TMI 689

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.... For the Appellant : Mr. P. J. Rishikesh For the Respondents : Mr. V. Sundareswaran, SPC JUDGMENT (Judgment of the Court was delivered by V. Ramasubramanian,J.) This appeal arises out of an order passed by the Customs, Excise and Service Tax Appellate Tribunal, directing the appellant to make a pre-deposit of Rs. 2 crores, as a condition for entertaining the appeal. 2. Heard Mr.P....

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....service tax liability of the appellant was quantified at Rs. 7,71,71,776/- for the period from 01.04.2006 to 31.04.2011. 5. Though the appellant was granted an opportunity of personal hearing, the appellant appears to have failed to appear for all the hearings. Therefore, an ex-parte order was passed on 14.02.2014. 6. As against the said order, an appeal was filed. But, the appeal was dismis....

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....5, directing the appellant to make a pre-deposit of Rs. 2 crores. This order further directed the appellant to pay only the balance amount after adjusting the deposits that he had earlier made. The appellant had deposited a sum of Rs. 48,60,872/- on various dates. They have also deposited another sum of Rs. 50,00,000/- to show their bona-fides before the miscellaneous petition was ordered by the T....

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....in favour of the revenue. But, the Tribunal has omitted to see that the earlier order dated 31.12.2014 had actually been set aside by this Court by the order dated 26.02.2015. Once the order is set aside and the matter is remanded, the Tribunal was obliged to look into the issue afresh. It is relevant to note that the earlier order dated 31.12.2014 was passed, in the absence of the counsel for the....