2016 (11) TMI 790

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....an appeal by an Assessee under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 against an order dated 15th September 2015 passed by the Customs Excise and Service Tax Appellate Tribunal ('CESTAT') the Appellant was asked to pay the pre-deposit an amount of Rs. 40 lakhs within a period of eight weeks and the appeal was posted for compliance on 1st December,....

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.... Appellant seeks to place reliance on the decision of the Supreme Court in Canon Steels P. Ltd. v. Commissioner of Customs 2007 (123) ECC page 1. Mr Satish Kumar, learned Senior Standing counsel for the Respondent on the other hand places reliance on another decision of the Supreme Court in Ambica Industries v. Commissioner of Central Excise 2007 (5) TMI 21. He further states that he need some tim....

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.... (d) The conclusion that where the appellate or revisional authority is located constitutes the place of forum conveniens as stated in absolute terms by the Full Bench is not correct as it will vary from case to case and depend upon the list in question." 5. As far as the present appeal is concerned, the learned counsel for the Appellant is unable to convince the Court why the Appellant, which i....