- (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 27.1.2014 (Annexure A-6) 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:- i) Whether the impugned order is contrary to findings recorded by Ld. Tribunal? ii) Whether Ld. Tribunal is justified to order to deposit whole amount of tax and interest? iii) Whether order of deposit of whole amount of tax and interest is justified when the Appellant has strong prima facie case?
(2.) The facts, in brief, necessary for adjudication of the present appeal as narrated therein are that the assessee is a Government contractor and engaged in the construction of residential/commercial complexes on contract basis for various Government Departments/civil authorities. The appellant entered into two composite contracts for construction of residential flats at Ludhiana with Ludhiana Improvement Trust during the period 2005-06 to 2009-10 and as such he completed the same and handed over to the Improvement Trust. The Government vide letter dated 16.6.2005 levied service tax on construction of complex and also levied service tax on works contract services vide letter dated 1.6.2007. The respondent issued two show cause notices to the assessee raising demand of Rs. 14.92 lacs and Rs. 12.62 lacs, respectively. The adjudicating authority vide orders dated 24.2.2011 (Annexure A-1) and dated 17.3.2011 (Annexure A-2) confirmed the demand and also imposed penalty of an equal amount. Feeling aggrieved, the appellant filed two appeals before the Commissioner (Appeals). The Commissioner (Appeals) vide orders dated 26.12.2012 (Annexure A-3) and dated 7.12.2012 (Annexure A-4) upheld the orders of the adjudicating authority and dismissed the appeals. Still dissatisfied, the assessee filed appeals along with stay applications before the Tribunal. The Tribunal vide order dated 27.1.2014 (Annexure A-6) directed the assessee to deposit a sum of Rs. 9.5 lacs along with proportionate interest on the amount of Rs. 27.54 lacs (excluding the component of penalties) 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. 9.5 lacs along with the proportionate interest on the amount of Rs. 27.54 lacs (excluding the component of penalties) as a condition precedent for hearing of the appeal which was unreasonable and unjustified.;