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2015 (10) TMI 363

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..... cessive, still deposited the same - Revenue held the amount as directed by the Tribunal was reasonable and justified – Held That:- Ends of justice would be met if the Tribunal is directed to hear the appeal on merits without insisting for any further deposit – Stay granted. - STA No. 23 of 2015 (O&M) - - - Dated:- 14-9-2015 - MR. AJAY KUMAR MITTAL. AND MR. RAMENDRA JAIN, JJ. For The Appell .....

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..... Commissioner, Central Excise Division, Shimla initiated investigation against the appellant who submitted reply vide letter dated 17.4.2008. The respondent issued a show cause notice to the appellant. The adjudicating authority vide order dated 16.4.2012 (Annexure A-1) confirmed the demand of Rs. 38,08,083/- and also imposed penalty of equal amount. Feeling aggrieved, the assessee filed an appeal .....

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..... 25.8.2015 passed by this Court. 4. Learned counsel for the revenue opposed the prayer made 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 .....

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