2017 (12) TMI 956

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....The Respondent : Jaimin A Gandhi, Advocate ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioners have challenged the order dated 03.12.2013 passed by CESTAT as also the order dated 05.03.2014 passed by the same Tribunal. 2. Brief facts are as under:- 2.1 The petitioners were visited show cause notice for collection of tax with interest and penalty. It appears that....

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....ssed by the further order dated 05.03.2014. Hence, the petition. 3. Under Section 35F of the Central Excise Act, 1944, there is a requirement of pre-depositing certain amount pending appeal, be it before the appellate authority or the Tribunal. However, in the present case, we are not concerned with the question of pre-deposit. It is precisely for this reason that the Tribunal in its impugned j....

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....proper. To instill seriousness in an assessee whose conduct may not justify termination of all his rights, but may still require certain discipline in participation in the proceedings, the Tribunal may impose suitable conditions. Nevertheless, requiring an assessee to deposit hefty sum of Rs. 50 lakhs while remanding the proceedings for fresh consideration, would not be justified, when the Tribuna....