2006 (6) TMI 120

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....e forthwith. By consent of parties the matter is heard finally. 2. By this petition, petitioners Impugned orders dated 5-10-2005 and dated 5-12-2005 passed by respondent No. 2-Customs, Excise & Service Tax Appellate Tribunal ( for short "Tribunal"). The Tribunal directed the petitioner to pre-deposit Rs. 25,00,000/- (Rs. Twenty Five lakhs) within a period of eight weeks and report compliance th....

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....A of the Central Excise Rules, 1944. The petitioners submitted their explanations to the notices served on them. They urged that the demand was not proper and correct. The respondent No. 3 assessed them for tax liability and directed them to pay excise duty of Rs. 1,00,32,600/- (Rs. One crore thirty two thousand six hundred). They preferred separate appeals against the order of respondent No. 3 in....

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....tition. 4. We have heard learned Counsel for the parties and have gone through both the impugned orders. It is pertinent to note that the Tribunal has observed that prima facie the duty demand of Rs. 54,45,358/- (Rs. Fifty Four Lakhs Forty Five Thousand Three Hundred Fifty Eight) on account of clearance by misdeciaring the goods as supply of software design charges could be recovered from the p....

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....l position and taking all the factors into account, the direction was issued regarding pre-deposit of Rs. 25,00,000/- (Rs. Twenty Five Lakhs). There is no discussion regarding particulars of plea raised by the appellants in this behalf, consideration thereof by the Tribunal and application of judicial mind to such a submission. The petitioners have relied upon tax audit report and have inter alia ....