QUEST LIFE SERVICES (P) LTD. Vs. CESTAT

JUDGEMENT

(1.) The present appeal has been filed by the assessee against the order of the Customs, Excise and Service Tax Appellate Tribunal, Chennai, wherein direction was given to the appellant for pre-deposit for the purpose of hearing the appeal.

(2.) The question that arises for consideration is "Whether the Tribunal was justified in ordering pre-deposit of duty overlooking the decision of the Supreme Court in C.C. (General), New Delhi - Vs - Gujarat Prestorp Electronics Ltd., 2005 186 ELT 532".

(3.) The Revenue demanded customs duty amounting to Rs.24,48,632/= (Rupees Twenty Four Lakhs Forty Eight Thousand Six Hundred and Thirty Two only) and Rs.25,43,198/= (Rupees Twenty Five Lakhs Forty Three Thousand One Hundred and Ninety Eight only) for two periods, viz., 2004-2006 and 2006-2007 together with penalty under Section 114 (A) of the Customs Act.