MOONGIPA ROADWAYS PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Issue notice. Mr. Satish Kumar, Sr. Standing Counsel accepts notice on behalf of respondent.

(2.) The substantial question of law which arises in these cases is:-

(3.) The brief facts necessary for deciding these appeals are that a show-cause notice was issued on 16-11-2011 including the four appellants as well as one M/s. Sunrise Food Products, New Delhi. The excise authorities had alleged clandestine removal of goods and short-payment of duties. After considering the responses of the present appellants and the said M/s. Sunrise Food Products, the adjudicating authority by order-in-original dated 20-5-2009 confirmed the demand as against M/s. Sunrise Food Products, etc. for the sum in excess of Rs. 34,00,00,000/-; the said concern was also directed to deposit interest and pay penalty. The appellant Vinod Sharma was imposed with penalty of Rs. 5 crores; similarly other appellants Sanjay Aggarwal was imposed penalty of Rs. 2 crores and M/s. Moongipa-one of the appellants was imposed penalty of Rs. 25 lakhs along with Krishna Freight Movers was also imposed penalty of Rs. 25 lakhs. All the appellants as well as the said M/s. Sunrise Food Products approached the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) aggrieved by the order-in-original. They sought suspension of the order-in-original and also waiver of pre-deposit required in terms of the Act. By a common order dated 30-9-2011 the CESTAT directed M/s. Sunrise to deposit Rs. 15 crores within 12 weeks and also stated that subject to compliance with that direction the other appellants' request for waiver was acceded to. The operative portion of the order reads as under:-