- (1.) AJAY Kumar Mittal, J: This is an application for condonation of 26 days' delay in the filing the appeal. For the reasons mentioned in the application which is supported by an affidavit, the delay of 26 days in filing the appeal is condoned. CM stands disposed of accordingly. 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 26.6.2012 (Annexure A -1) passed by the Custom, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as ''the Tribunal '') claiming the following substantial questions of law: - (a) Whether in the present facts and circumstances Ld. Tribunal is justified in order to Appellant to deposit Rs. 2.75 crores? (b) Whether Ld. Tribunal is justified in order to deposit Rs. 2.75 crores out of demand of Rs. 3.3 crores when annual turnover of the Appellant is Rs. 9 crores? (c) Whether the impugned order is perverse and contrary to record? (d) Whether the Ld. Tribunal is justified to order to deposit when the Appellant has strong prima facie case on merits as well as financial grounds? (e) Whether grave and palpable injustice would be caused to the Appellant if the Respondents are permitted to execute the legal order?
(2.) PUT shortly, the facts necessary for adjudication of the present appeal as narrated therein are that the assessee is engaged in the manufacture of various articles of wood like doors, chowkhats etc. and was also selling wood. The assessee was exempted from duty. On 22.3.2010, a search was conducted at the factory premises of the appellant and during the search, all the documents lying in the factory were seized. The statements of the employees, buyers and directors of the appellant were recorded. A show cause notice dated 20.10.2010 raising a demand of Rs. Rores was issued to the appellant. The appellant filed reply to the said show cause notice. The adjudicating authority vide order dated 17.10.2011 (Annexure A -2) confirmed the demand of Rs. 3.Rores and also imposed penalty of an equal amount. Feeling aggrieved, the appellant filed an appeal before the Tribunal. Along with the appeal, the appellant also filed stay application dated 6.1.2012 (Annexure A -3). The Tribunal vide order dated 26.6.2012 (Annexure A -1) directed the appellant to pre -deposit a sum of Rs. 2.75 cRores as amount of duty out of total demand of Rs. 3.Rores. Still dissatisfied, the appellant filed CWP No. 15851 of 2012 in this Court. This Court vide order dated 21.9.2012 (Annexure A -6) directed the Tribunal not to dismiss the appeal for want of deposit. The aforesaid writ petition was dismissed as withdrawn on 28th January, 2013, with liberty to the appellant to file appeal against the order dated 26th June, 2012, passed by the Customs, Excise and Service Tax Appellate Tribunal New Delhi. Thereafter the present appeal has been filed impugning the order dated 26th June, 2012. Hence, the present appeal against the order dated 26.6.2012 (Annexure A -6) passed by the Tribunal. 3. Learned counsel for the appellant submitted that in terms of order dated 14.2.2013 passed by this Court, a sum of Rs. 75 lacs was deposited and thereafter another sum of Rs. 25 lacs was deposited voluntarily during the pendency of the appeal. He submitted that the Tribunal be directed to hear the appeal without further deposit.
(3.) LEARNED counsel for the revenue, on the other hand, opposed the prayer made by the learned counsel for the appellant and submitted that the amount as directed by the Tribunal was reasonable and justified.;