2015 (10) TMI 680

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..... to the loss of Revenue and whether showing such high rate of burning loss there was suppressed quantity manufacture and such quantity clandestinely removal - A wholesale formula was applied by the appellant to claim higher burning loss - held that:- Tribunal has only directed payment of 15% of the duty demanded and has waived the pre-deposit of balance amount. The Tribunal has considered all the a .....

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..... se and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal") [2015 (319) E.L.T. 541 (Tri.-Del.)], claiming the following substantial questions of law :- (i) Whether the impugned order dated 30-4-2014 passed by the ld. Tribunal is contrary to law and facts? (ii) Whether the appellant is entitled for his appeal to be considered on merits by the CESTAT as appellant c .....

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..... of 5% instead of 1-2% for the periods from 2007-08 to 2010-11 (upto October, 2011). The said show cause notice was duly replied by the assessee. The adjudicating authority vide order dated 30-8-2012 (Annexure A-2) confirmed the demand and interest and also imposed penalty of an equal amount. Feeling aggrieved, the assessee filed an appeal along with stay application before the Tribunal. The Tribu .....

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..... ibunal vide impugned order dated 30-4-2014 directed the appellant to deposit 15% of the duty demanded. Hence, the present appeal. 3. Learned counsel for the appellant submitted that the Tribunal had directed the assessee to pre-deposit 15% of the duty demanded as a condition precedent for hearing of the appeal which was unreasonable and unjustified. Learned counsel further submitted that the .....

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..... time for pre-deposit. However, in the interest of justice, we extend the time to deposit the amount as directed by the Tribunal upto 31-8-2014. However, it is directed that if the appellants in the present cases deposit the amount as directed by the Tribunal by 31-8-2014, the appeals shall be heard on merits in terms of order dated 30-4-2014 passed by the Tribunal.
Case laws, Decisions, Judge .....

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