2015 (8) TMI 1317

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....sel for the Central Excise Department. 2. In this writ application, the petitioner has sought to challenge the order dated 18-6-2014 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata in Stay Application No. ST/Stay/181/2012 arising out of Appeal No. ST/108/2012-DB directing the petitioner to deposit 25% of Service Tax of Rs. 3.50 crores. 3. ....

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....ch penalty is in dispute, in pursuance of a decision or an order passed by an officer of Central Excise lower in rank than the Principal Commissioner of Central Excise or Commissioner of Central Excise; (ii)     against the decision or order referred to in clause (a) of sub-sec. (1) of Section 35B, unless the appellant has deposited seven and half per cent. of the duty, in ca....

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....4. Explanation - For the purpose of this section "duty demanded" shall include - (i)      amount determined under Section 11D; (ii)     amount of erroneous Cenvat credit taken;". 4. Although the aforesaid provision is not retrospective in operation, yet this Court exercising writ jurisdiction over the matter and looking into the difficulties....