2015 (10) TMI 518

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....al, Advocate For The Respondent : Mr. D.D. Sharma, 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 30.10.2013 (Annexure A-1) passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal"). 2. A few facts....

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.... (Rs. 1,66,83,629/- as Service Tax plus Rs. 3,33,673/- education cess plus Rs. 1,29,354/- as SHE Cess) along with interest as service tax. The appellant filed reply dated 18.11.2010 to the said show cause notice. The adjudicating authority vide order dated 21.3.2012 (Annexure A-3) confirmed the said demand of Rs. 1,71,46,656/-. Feeling aggrieved, the appellant filed an appeal (Annexure A-4) along ....

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....he 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 by the Tribunal. After hearing learned counsel for the parties and keeping in view the totality of the fact....