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TMI Blog2015 (3) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant herein has two units. One is at Tuticorin and another is at Silvasa. According to the learned counsel appearing for the appellant, the Tribunal directed to pay the amount, which is not according to law. - Held that:- Accordingly, the appellant herein shall deposit the first and second installments together, which comes to ₹ 3 crores (Rupees three crores only), on or befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l has been preferred. 2. The appeal in ST/Stay/40373/2014 was preferred by the appellant herein before the second respondent Tribunal. The said Tribunal passed an order directing the appellant to deposit ₹ 4 crores (Rupees four corers only) in three instalments. Accordingly, the first instalment of ₹ 2 crore (Rupees two crores only) shall be deposited by the appellant on 28.02.2015, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law. 5. Per contra, learned standing counsel appearing for the respondents submitted that there is no final order passed by the Tribunal. According to the learned counsel appearing for the respondents as per Section 35-F of the Central Excise Act, 1944, the appellant herein was directed to pay the aforesaid amount, which cannot be construed as an order passed against law. 6. It is relevant t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) or, as the case may be, the Appellate Tribunal, may dispense with such deposit subject to such conditions as he or it may deem fit to impose so as to safeguard the interests of revenue. 7.It has been made clear that as per Section 35-F of the Central Excise Act, if a person desirous of preferring appeal against the decision of central excise authorities, in respect of duty or penalty lev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... installment of ₹ 1 crore (Rupees one crore only), as decided by the second respondent Tribunal, on or before 15.04.2015, without prejudice to the claim of both the parties to this Civil Miscellaneous Appeal. 10. Having considered the facts and circumstances and also at the request of the learned Senior Counsel appearing for the appellant, we direct the Customs Excise Service Tax Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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