- (1.) This appeal has been preferred by the assessee under Section 35G of the Central Excise Act, 1944 (in short "the Act") read with Section 83 of the Finance Act, 1994 against the order dated 10.6.2014 (Annexure A-1) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal"), claiming the following substantial questions of law:- (a) Whether the Ld. Tribunal is justified in ordering the Appellant to deposit entire amount of Service Tax along with interest as a condition for hearing the Appeal (b) Whether the Ld. Tribunal is justified to pass such a harsh order of pre-deposit when the Appellant has strong prima facie case on merits as well as limitation (c) Whether grave and palpable injustice would be caused to the Appellant if the Respondents are permitted to execute the legal order
(2.) The facts, in brief, necessary for adjudication of the present appeal as narrated therein are that the assessee is engaged in the business of civil construction of buildings, godowns, roads etc. against works contract awarded to it by the Central/State Government Departments and Public Section Undertakings. On the basis of some list of contractors obtained from the Central Public Works Department (CPWD), Karnal, the officers of Anti Evasion Branch, Central Excise Commissionerate, Panchkula initiated investigation with regard to alleged service tax liability of the assessee. In pursuance thereof, the assessee submitted documents to the investigation officers in respect of services provided by it during 2005-06 to 2010-11. Accordingly, a show cause notice dated 20.10.2011 (Annexure A-2) was issued to the assessee for recovery of service tax amounting to Rs. 70,79,309/- (including cess) along with interest and penalty. The assessee filed detailed replies and additional submissions vide letters dated 29.6.2011, 17.5.2012, and 22.11.2012 (Annexures A-3 to A-5, respectively) to the said show cause notice. The adjudicating authority vide order dated 14.12.2012 (Annexure A-6) dropped demand of Rs. 40,37,899/- out of total demand of Rs. 70,79,309/- and confirmed demand of Rs. 30,41,410/- (including cess) in respect of construction of godowns for HSDC and HAFED. The adjudicating authority also ordered recovery of interest and also imposed penalties amounting to Rs. 5000/- under Section 77 and Rs. 30,41,410/- under Section 78 of the Finance Act, 1994. Feeling aggrieved, the assessee filed an appeal along with stay application (Annexure A-7) before the Tribunal. The Tribunal vide order dated 10.6.2014 (Annexure A-1) directed the assessee to deposit a sum of Rs. 30,41,410/- along with interest as a condition precedent for hearing of the appeal. Hence, the present appeal.
(3.) Learned counsel for the appellant submitted that the Tribunal had directed the assessee to pre-deposit a sum of Rs. 30,41,410/- along with the interest as a condition precedent for hearing of the appeal which was unreasonable and unjustified. Learned counsel further submitted that the appellant has a strong prima facie case on merits as well as on limitation.;