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TMI Blog2016 (2) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... st, Adv JUDGMENT Ajay Kumar Mittal, J. 1. This order shall dispose of two appeals bearing STA Nos. 32 and 33 of 2015 as according to learned counsel for the parties, identical questions of law and facts are involved therein. For brevity, the facts are being extracted from STA No. 32 of 2015. 2. STA No. 32 of 2015 has been preferred by the assessee under Section 35G of the Central Excise Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... License and Technical Assistance Agreement dated 2.6.2004 (Annexure A-3) with Honda Motor Company Ltd. whereby it had been granted right and licence to manufacture, assemble, sell, distribute, repair and service of certain products and parts thereof in India designed and developed by Honda Japan. Further, the appellant had been allowed to export its products outside the Indian Territory after ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rse of personal hearing, the appellant submitted additional submissions and synopsis dated 13.12.2011 (Annexure A-9) before the respondent. The respondent-Commissioner, Central Excise Commissionerate, Delhi-III, vide order dated 31.10.2013 (Annexure A-10) confirmed the service tax demand under reverse charge basis under the category of 'Business Auxiliary Service' on the commission paid by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant submitted that the requirement of Rs. 1.25 crores with proportionate interest as pre-deposit as directed by the Tribunal was unfair and excessive. He, however, submitted that the appellant has deposited the principal amount of Rs. 1.25 crores in terms of order dated 4.11.2015 passed by this Court. 5. Learned counsel for the revenue opposed the prayer made by the learned counsel for the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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