(1.) This appeal by the assessee is directed against the Stay Order No. 150/2012 in Appeal No. E/464/2010 passed by the Customs, Excise and Service Tax Appellate Tribunal (in short "Tribunal"). The appellant/assessee filed the said Miscellaneous Application praying for stay/waiver of pre-deposit for the purpose of entertaining the appeal. The assessee seeks admission of the appeal raising the following questions of law:-
(2.) The learned counsel appearing for the appellant submitted that in respect of an identical matter, in the case of Data Tech Systems v. Commissioner of Central Excise, Coimbatore in Final Order No. 1800/2009 : [: 2010 (253) E.L.T. 257 (Tri.-Mad.)] a similar question came up for consideration as to whether extended period of limitation could be invoked by the Department in respect of SSI unit having used the brand name "CANSOFT" belonging to some other person. The Tribunal, by Final Order dated 24-11-2009, allowed the appeal and remanded the matter to the Adjudicating Authority to calculate the duty demand within the normal period and consider the case of imposition of penalty afresh. The learned counsel submitted that this order of the Tribunal in the case of Data Tech Systems v. Commissioner of Central Excise, Coimbatore was placed before the Tribunal and the Tribunal, without considering the same has directed the assessee to pre-deposit a sum of Rs. 6,00,000/-. The learned counsel further submitted that the proprietor of the assessee has now suffered a stroke and had paralytic attack on his left side and no longer running any business and under the care of his spouse.
(3.) Mr. Xavier Felix, learned Standing Counsel appearing for the Revenue sought to sustain the order passed by the Tribunal by referring to the reasons assigned by the Tribunal.