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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 ..... arma, 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. Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 2.3.1993 and subsequent lease deed dated 19.10.2009. The appellant set up its unit in the said premises in the year 1993 and started production of Aluminum Chloride by obtaining registration certificate (Annexure A-2) from Central Excise Department. However, due to objection raised by the Haryana Pollution Control Board, the appellant stopped its production in the year 1999. After two years, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Rs. 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an appeal along with stay application before the Tribunal. The Tribunal vide order dated 30.6.2014 (Annexure A-1) directed the appellant to deposit 25% of the duty along with proportionate interest. Hence, the present appeal. 3. Learned counsel for the appellant submitted that the requirement of 25% of the duty along with proportionate interest as a pre-deposit as directed by the Tribunal was un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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