- (1.) Civil Miscellaneous No. 2782-CII of 2014 This is an application under section 151 of the Code of Civil Procedure for placing on record affidavit of Shri Arjun Lal, Assistant Commissioner, Division II, Central Excise, Faridabad. The affidavit filed along with the application is taken on record subject to all just exceptions.
(2.) The civil miscellaneous stands disposed of accordingly. Central Excise Appeal No. 89 of 2013
(3.) This appeal has been preferred by the assessee under section 35G of the Central Excise Act 1944 (in short "the Act") against the order dated July 30, 2012 (annexure A-4) (Dalai Auto Engineering Industries v. CCE,2014 26 GSTR 239) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal") whereby the appeal filed by the assessee had been dismissed and the order dated April 12, 2013 (annexure A-6) vide which application for restoration of the appeal was dismissed. The assessee has claimed the following substantial questions of law: (a) Whether the impugned order has been passed in violation of principle of natural justice (b) Whether the learned Tribunal has failed to consider merits of the case and has passed cryptic and perfunctory order (c) Whether demand on the basis of mere entry in balance-sheet can be raised (d) Whether the learned Tribunal has failed to consider actual facts and figures, therefore, order is perverse and contrary to the record ;