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TMI Blog2015 (5) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai raising the following substantial questions of law: "1. Whether the Tribunal is right in directing pre-deposit of over 70% of the duty demand when the order under challenge in the appeal is ex-facie illegal and unsustainable both on merits and on limitation? 2. Whether the order of the 1st Respondent is contrary to settled law requiring the waiver of pre-deposit of the adjudged dues where the prima facie merits of the case are in favour of the appellant? 3. Whether the 1st resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upto 28.02.2011. On investigation, the Department found that the appellant manufactured only plant growth regulators falling under Chapter Heading No.38089340 of CETA, 1985 and hence issued show cause notice proposing to demand central excise duty of Rs. 14,95,381/- under Section 11A of the Central Excise Act, along with interest and penalty. The Adjudicating Authority, after due process of law, confirmed the demand along with interest and imposed 100% penalty under Section 11AC of the Central Excise Act holding that the ingredients, source and nature of the products, manner of usage, end use, trade parlance etc. in respect of all the impugned goods clearly suggested that the same were not fertilizer. Aggrieved by the said order, the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factual issues have to be gone into by the Tribunal taking into consideration the relevant materials placed by the appellant. 6. In such view of the matter, we find no reason to interfere with the order passed by the Tribunal. Being pure question of fact, we find no question of law much less any substantial question of law arises for consideration in this appeal. Hence, the order of the Tribunal stands confirmed and this Civil Miscellaneous Appeal stands dismissed. No costs. Consequently, M.P.No.1 of 2015 is also dismissed. 7. Learned counsel appearing for the appellant submits that time may be extended for depositing the amount ordered by the Tribunal. Taking into the consideration the submission made by the counsel for the appellant, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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