2015 (9) TMI 1325

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....Advocate For The Respondent : Mr. Sunish Bindlish, Advocate AJAY KUMAR MITTAL, J. 1. This appeal has been preferred by the assessee under Section 35G of the Central Excise Act, 1944 (in short "the Act") against the order dated 26.11.2014 (Annexure A-3) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal"), claiming the foll....

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....otification dated 10.6.2003 and the unit situated in specified area in the State of Himachal Pradesh was granted exemption from payment of central excise duty for a period of ten years. In the year 2009-10, the assessee installed a new manufacturing unit at District Una, Himachal Pradesh. On 6.4.2010, the officers of the Central Excise (Prevention) visited the unit of the appellant and recorded th....

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....by demanding duty to the tune of Rs. 1,98,30,469/- for the period January 2012 to October 2012. This Court vide order dated 2.4.2013 set aside the order passed by the Tribunal and directed to hear the appeal on merits. The appellant filed replies dated 7.12.2013 and 9.12.2013, respectively to the said show cause notices. The adjudicating authority vide order dated 17.2.2014 (Annexure A-1) extended....

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....he learned counsel for the appellant and submitted that the amount as directed by the Tribunal was reasonable and justified. 5. The primary dispute that arises for consideration in this appeal relates to the quantum of pre-deposit to be made by the appellant as a condition precedent for the hearing of the appeal. This Court on 21.2.2015 while issuing notice of motion had directed the appellant ....