2025 (1) TMI 425

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....rder dated 19.02.2007 passed by the Customs, Excise & Service Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal'). The following substantial question of law arises for consideration in this appeal. "Whether the Customs, Excise & Service Tax Appellate Tribunal is justified in law in upholding the order of the Commissioner (Appeals) dated 27.01.2005 in Order-in[1]Appeal No.3/2005 (H-IV) CE." 3. Facts giving rise to filing of the appeal in nutshell are that the appellant is a manufacturer of three wheeler auto rickshaws for passengers and load carriers falling under Chapter Sub-Heading No. 8703.00 and 8704.00 of the Central Excise Tariff Act, 1985 (hereinafter referred to as 'the 1985 Act'), respectively. The respond....

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....unt of Central Excise Duty. Thereupon, a show cause notice dated 27.11.1996 was issued to the appellant. The appellant by the aforesaid notice was asked to show cause as to why a sum of Rs. 6,70,721/- be not recovered from it. 5. The Deputy Commissioner by an order dated 28.10.1997 confirmed the demand of Rs. 6,70,721/- and adjusted the amount of Rs. 6,69,998/- paid by the appellant towards the said demand and ordered for recovery of balance amount of Rs. 723/- apart from imposing a fine of Rs. 10,000/- as well as penalty of Rs. 25,000/-. 6. The appellant challenged the aforesaid order dated 28.10.1997 in the appeal. However, during pendency of the appeal, the appellant filed an application dated 05.11.1998 under Kar Vivad Samadhan Sc....