LARSON AND TOUBRO LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioner herein is aggrieved by the order passed by the Commissioner (Appeals -IV), Central Excise, Ahmedabad, on 14 -9 -2009, in Stay Order No. 38(ST)/2009, requiring the petitioner to pre -deposit an amount of Rs. 30,00,000/ - (Rupees Thirty Lakhs only), under Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. The order further requires the petitioner to deposit the amount and produce the proof thereof, within a period of three weeks from the date of receipt of the order. The remaining amount of service tax, amount of interest charged and penalties imposed under the order impugned before the Commissioner (Appeals) were waived and stay against the recovery was granted till the final decision, on the aforesaid conditions.

(2.) WE have heard learned advocate Mr. Naresh Thakker appearing with learned advocate Mr. Hardik Modh for the petitioner.

(3.) WE have considered the submissions made on behalf of the petitioner. We have also examined the order passed by the Commissioner (Appeals) impugned in this petition.