(1.) P.C.: Heard Shri Bhatt, learned senior counsel for the Appellant and Shri Desai, learned senior counsel for the Respondents. Perused appeal.
(2.) This appeal is directed against the order of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai ("Tribunal" for short) whereby and whereunder the appeal filed by the Appellant was dismissed for noncompliance of the order directing pre-deposit in the sum of Rs. 3 crore under Section 35F of the Central Excise Act, 1944 ("Act" for short).
(3.) The facts giving rise to the present appeal relevant to the issue involved, in nutshell, are as under: