2016 (3) TMI 352

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....The Respondent : Ms. Ranjana Shahi, 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 orders dated 16.7.2015 and dated 12.5.2015 (Annexure A-1 Colly) passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal") claiming t....

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....ing the appellant to deposit Rs. 2,35,00,000/- along with interest when the entire exercise is revenue neutral? (v) Any other question which this Hon'ble High Court may consider fit in the facts and circumstances of the present case. 2. A few facts relevant for the decision of the controversy involved as narrated in the appeal may be noticed. The appellant is registered with Servic....

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....relation to the goods. The appellant paid Rs. 52,20,176/- during the period 2006-07 and Rs. 85,20,673/- during 2007-08. The said services of M/s Wainwright Industries Inc. were taxable and, therefore, the appellant was liable to pay service tax. Accordingly, a show cause notice dated 4.4.2012 (Annexure A-5) for the period 2006 to October, 2011 demanding service tax amounting to Rs. 3,90,11,312/- a....

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....ibunal vide order dated 16.7.2015 dismissed the appeal of the appellant for non-compliance of the order dated 12.5.2015. Copies of orders dated 12.5.2015 and dated 16.7.2015 are appended with the appeal as Annexure A-1. Hence, the present appeal. 3. Learned counsel for the appellant submitted that the requirement of Rs. 2,35,00,000/- along with proportionate interest as preSTA deposit as a cond....