- (1.) 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 19.3.2013 (Annexure A -8) passed by the Custom, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal") claiming the substantial questions of law as mentioned in para 8 of the appeal.
(2.) THE facts, necessary for adjudication of the present appeal as narrated therein may be noticed. The assessee is engaged in the business of manufacture of tractor parts etc. On 4.4.2000, a notice was issued to the appellants to show cause as to why a sum of Rs. 47,32,887/ - along with penalty and interest be not recovered from them. The said show cause notice was duly replied by the appellants on 24.11.2003. The adjudicating authority vide order dated 31.12.2003 confirmed the demand of Rs. 47,32,887/ - and also imposed penalty of an equal amount. Feeling aggrieved, the appellants filed an appeal before the Commissioner (Appeals) who vide order dated 31.3.2004 allowed the appeal and set aside the order dated 31.12.2003. Thereafter, the revenue filed an appeal before the Tribunal who upheld the order of the Commissioner (Appeals) and dismissed the appeal. Still dissatisfied, the revenue filed an appeal before this Court. This Court vide order dated 21.8.2008 (Annexure A -1) allowed the appeal and remanded the matter back to the adjudicating authority for consideration afresh in accordance with law after affording an opportunity of hearing to the assessee and confronting the material collected against it. The adjudicating authority again vide order dated 31.3.2011 (Annexure A -2) confirmed the demand of Rs. 47,32,887/ - and also imposed penalty of an equal amount. A penalty of Rs. 8 lac was also imposed upon appellant No.2. Against the said demand and penalty, the appellants filed an appeal along with an application for hearing the appeal without pre -deposit of the amount before the Commissioner (Appeals) who vide order dated 23.4.2012 (Annexure A -4) directed appellant No.1 to pay an amount of Rs. 25,00,000/ - towards duty confirmed and waive off the requirement of pre -deposit of the remaining amount of duty, interest and penalty. However, the requirement of pre -deposit by appellant No.2 was waived off. Thereafter, the appellants filed an application for modification of order dated 23.4.2012 (Annexure A -4) which was dismissed vide order dated 13.7.2012 (Annexure A -5) by the Commissioner (Appeals). As the appellants failed to deposit the aforesaid amount as directed by the Commissioner (Appeals), the appeal was dismissed vide order dated 7.8.2012 (Annexure A -6). Feeling aggrieved, the appellants took the matter in appeal before the Tribunal who vide order dated 19.3.2013 (Annexure A -8) dismissed the appeal. Hence, the present appeal.
(3.) LEARNED counsel for the appellants submitted that the appellants have not been heard on merits as the appellants could not comply with the requirement of Rs. 25 lacs as a pre -deposit as directed by the Commissioner (Appeals) and upheld by the Tribunal in the present case. According to the learned counsel, the amount of Rs. 25 lacs could not be deposited due to financial constraints and was also excessive. Learned counsel for the revenue opposed the prayer made by the learned counsel for the appellants and submitted that the amount of Rs. 25 lacs was reasonable and justified.;