2016 (1) TMI 341

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....itioners have challenged order dated 11.06.2015, as at Annexure-A to the petition, passed by the Customs, Excise & Service Tax Appellate Tribunal (for short, "the Tribunal"). Brief facts are as under: 2. Petitioners had filed appeals before the Tribunal challenging the order of the adjudicating authority in which the petitioners were required to make pre-deposit of rupees one crore. The petitione....

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.... approximately Rs. 85 lakhs through such auction. On the premise that the petitioners' earlier deposit of Rs. 16 lakhs under various challans in the year 2004-2005 were pending with the Department and fresh receipt of Rs. 85 lakhs by way of sale of the petitioners' properties would cover the entire pre-deposit of rupees one crore, the petitioners once again approached the Tribunal and requ....

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.... Rs. 85 lakhs by way of sale proceeds. 6. It can thus be seen that by now the Department has a total amount in excess of rupees one crore from two different sources: Rs. 16 lakhs by way of deposit previously made by the petitioners and Rs. 85 lakhs (approximately) by way sale proceeds of the petitioners' immovable properties. This must be seen in light of the petitioners' stand from the o....