RAJ KISHORE CONSTRUCTIONS Vs. CESTAT, CHENNAI

JUDGEMENT

(1.) This appeal is directed against the order dated 12-6-2012 passed by the Customs, Excise and Service Tax Appellate Tribunal (in short, the Tribunal).

(2.) By virtue of the impugned order, the appellant was directed to pay a sum of Rs. 24,00,000/-, towards pre-deposit of duty, interest and penalty, demanded of him, in order to enable prosecution of appeal before the Tribunal. 2. 1 The appellant was granted four weeks, from the date of the order, to make the deposit and, compliance qua the same was required to be reported on 26-7-2012. 2. 2 The appellant, being aggrieved by the order, preferred the instant appeal.

(3.) The appeal came up for hearing before this Court for the first time on 5-7-2012, when, this Court stayed the direction requiring the appellant to deposit a sum of Rs. 24,00,000/- by way of pre-deposit. 3. 1 Thereafter, the matter was listed before the Court on 18-7-2012, at which point, the appeal was admitted and the following questions of law were framed for consideration :