- (1.) The petitioner questions the propriety of an order in original of March 19, 2015 upon the Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench rejecting an appeal therefrom on the failure of the petitioner to pay the statutory pre -deposit under Section 35F of the Central Excise Act, 1944.
(2.) The petitioner claims to be engaged in multi -modal transport operations. The petitioner says that in course of rendering the services to the petitioner's clients, the petitioner is required to avail of services from transporters including sea - faring vessels.
(3.) According to the petitioner, the price charged by the petitioner from a client includes a cost component that involves the freight charges and the like. The grievance against the order in original is that the freight component has also been included in computing the service tax payable by the petitioner. The quantum of the demand exceeds Rs.27 crore and the petitioner says that the appellate remedy is not efficacious since the petitioner has to deposit in excess of Rs.2 crore under Section 35F of the said Act of 1944.;