CENTRE FOR DEVELOPMENT OF IMAGING TECHNOLOGY (C-DIT) Vs. COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS AND ORS.

JUDGEMENT

(1.) Heard the counsel for the appellant and the learned Standing Counsel appearing for the respondent.

(2.) In this appeal, stay order dated 23.3.2015 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zone Bench, Bangalore in S.T.26506/13 is challenged. The appellant society was issued a demand for service tax of about 1,72,48,949/- with interest and penalty. That demand was for the period 2006-07 to 2010-2011. In the appeal that was filed before the Tribunal, an application for waiver of pre-deposit and stay was filed. On that application, Tribunal passed order dated 19.8.2013 requiring the appellant to deposit an amount of Rs. 1 crore. However, the amount was not deposited and on the ground of non compliance, the Tribunal dismissed the appeal on 27.3.2014.

(3.) In the meanwhile, the order dated 19.8.2013 was challenged by the appellant in C.E. Appeal No. 8/13 before this Court. By judgment dated 5.11.2013, that appeal was disposed of setting aside this order. In deference to the judgment of this Court, the Tribunal restored the appeal to file, heard the application afresh and passed the impugned order in which the Tribunal has again directed the appellant to deposit Rs. 1 crore and report the compliance on 4.6.2015. It is in this background impugning the order dated 23.3.2015, this appeal is filed.