- (1.) This appeal has been preferred by the assessee under Section 35G of the Central Excise Act, 1944 (in short "the Act") for modification of the order dated 24.1.2014 (Annexure A-8) passed by the Custom, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal") in Stay Application No. 56777 of 2013 in STA No. 56306 of 2013. The appellant has claimed the substantial questions of law as mentioned in para 14 of the appeal.
(2.) Put shortly, the facts necessary for adjudication of the present appeal as narrated therein are that a notice dated 18.4.2011 was issued to the assessee to show cause as to why service tax amounting to Rs. 35,95,630/-; Education cess of Rs. 71,913/- and S&H Education Cess of Rs. 27,206/-, totalling Rs. 36,94,748/- after adjusting the amount of Rs. 5,15,000/- deposited vide challan dated 9.11.2010, Rs. 6,01,918/- vide challan dated 25.11.2010 and Rs. 5782/- deposited vide challan dated 26.11.2010 towards partial discharge of the liability along with interest and penalty. The assessee filed a detailed reply dated 20.2.2012 to the show cause notice. The adjudicating authority vide order dated 7.3.2012 (Annexure A-1) confirmed the demand of Rs. 35,14,534/- and also imposed penalty and interest. Feeling aggrieved, the assessee filed an appeal before the Commissioner (Appeals) who vide order dated 25.2.2013 (Annexure A-2) dismissed the appeal. Still dissatisfied, the assessee filed an appeal (Annexure A-3) along with an application (Annexure A-4) for waiver of pre-deposit before the Tribunal. The assessee also filed an application dated 11.3.2013 (Annexure A-5) for stay of the operation of the impugned order dated 11.3.2013 till the stay application was decided. The Tribunal vide order 7.10.2013 (Annexure A-6) dismissed the application (Annexure A-4) and ordered the assessee to pay the entire demand of Rs. 35,14,534/- by 15.11.2013. The order dated 7.10.2013 (Annexure A-6) was challenged before this Court by way of STA No. 18 of 2013. This Court vide order dated 21.12.2013 (Annexure A-7) directed the Tribunal to decide the stay application on merits and the parties were directed to appear before the Tribunal on 24.1.2014. In pursuance thereof, the Tribunal vide order dated 24.1.2014 (Annexure A-8) while disposing of the application (Annexure A-4) stayed the entire demand of service tax and directed the assessee to pay interest component on the service tax assessed upto date within four weeks failing which the appeal shall stand rejected for failure of predeposit. Hence, the present appeal.
(3.) Learned counsel for the appellant submitted that the Tribunal while waiving off the pre-deposit of adjudicated liability put a condition of remitting the entire amount of interest component on the service tax assessed upto date. According to the learned counsel, once the pre-deposit of the principal liability was waived, the interest being consequential was also required to be waived off by the Tribunal.;