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TMI Blog2014 (10) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... 014 - Ajay Kumar Mittal And Fateh Deep Singh,JJ. For the Appellant : Mr. Jagmohan Bansal, Advocate For the Respondent : Mr. Sukhdev Sharma, Advocate ORDER Ajay Kumar Mittal, J. 1. This appeal has been preferred by the assessee under Section 35G of the Central Excise Act, 1944 (in short, the Act ) against the order dated 30.6.2014 (Annexure A-1) passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (in short, the Tribunal ), claiming the following substantial questions of law:- (a) Whether the Ld. Tribunal is justified to order to deposit 25% of duty along with proportionate interest without prima facie considering merits of the case? (b) Whether the Ld. Tribunal is justified to order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance to the notification dated 26.6.2001 (Annexure A-4), the appellant regularly filed declarations as and when their sale value exceeded ₹ 90 lacs. In response to the letter dated 25.10.2010 received from the Range Superintendent, the appellant vide letter dated 29.10.2010 (Annexure A-6) submitted the required documents/information including the copies of ground plan. However, during the financial year 2011-12 (upto November, 2011) when the aggregate value of clearance of Potassium Titanate exceeded ₹ 1.5 crores, the appellant applied for registration electronically and registration certificate No. AACN06655RXM001 was issued by the Deputy Commissioner, Hisar. On the basis of copy of application in Form A1 and other documents su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the learned counsel for the appellant and submitted that the amount as directed by the Tribunal was reasonable and justified. 5. The primary dispute that arises for consideration in this appeal relates to the quantum of pre-deposit to be made by the appellant as a condition precedent for the hearing of the appeal by the Tribunal. 6. After hearing learned counsel for the parties and keeping in view the totality of the facts and circumstances of the case coupled with the fact that the appellant has already deposited a sum of ₹ 25 lacs in terms of the order dated 14.8.2014, we are of the opinion that the ends of justice would be met if the Tribunal is directed to hear the appeal on merits without insisting for pre-deposit of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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