JITF WATER INFRASTRUCTURE LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) C.M. APPL. 32577/2017 (exemption) : Allowed, subject to all just exceptions.

(2.) The Petitioner challenges an order dated 14th June 2016 passed by the Customs, Excise and Service Tax Appellate Tribunal ('CESTAT') requiring the Petitioner to make a further deposit of Rs. 3 Crores in addition to the amount of Rs. 51 crores which was already deposited by it with the Respondent Department during investigation, as a pre-condition for hearing its appeal against the original impugned order dated 26th September, 2013.

(3.) According to the Petitioner, the duty demanded by three Show Cause Notices ('SCN') issued to it was in the sum of Rs. 12.96 crores. This is disputed by the learned counsel for the Respondents, who states that, for the purpose of calculation of the pre-deposit amount, the duty and penalty demanded have to be taken into account and the aggregate sum according to him works out to Rs. 22.7 crores.