2016 (11) TMI 58

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....Das, Dy. Commissioner (A.R.) Per: C J Mathew:  The present miscellaneous application seeks additional grounds to be included appeal no. ST/85231/2013 filed against order-in-original no. 22-23/ST/SB/2012-13 dated 11th October 2012 passed by Commissioner (TAR), Mumbai. 2. Along with that appeal, an application for stay and waiver of pre-deposit under section 35F of Central Excise Act, 1944 ....

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....aining to the subsequent development in a dispute similar to that of theirs before the Tribunal. Before restoring the appeal, the plea for modification of our earlier order of pre-deposit supra needs to be dealt with as the proceedings can be taken further only upon compliance with order of pre-deposit, if any. We notice that the pre-deposit was fixed at ten percent of the tax demanded. 5. Learne....

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....Learned Counsel has drawn our attention to the decision of the Hon'ble Delhi High Court in Nihon Nirman Ltd. v. Union of India [1998 (103) ELT 488 (Del.)] and that of the larger bench of the Tribunal in Hindustan Lever Ltd v. Commissioner of Central Excise, Mumbai - I [2008 (10) STR 91 (Tri.-LB)]. Both relate to rectification of mistakes which is not the issue before us. From a perusal of the reco....

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....., Petronet LNG Ltd v. Commissioner of Service Tax [2013-TIOL-1700-CESTAT-DEL], may not favour Revenue, but that would be subject to the requirement that the appeal stands restored. The judgments cited by the learned Authorised Representative would place the applicant within the ambit of the amended provisions of section 35F of Central Excise Act, 1944. The pre-deposit mandated in section 35F of C....