ANIL Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Heard. Admit. With the consent of the parties, appeal is taken up for final disposal at admission stage.

(2.) Show cause notice-cum-demand was issued to appellant on 4-5-2009 in respect of recovery of Service Tax to the tune of Rs. 2,53,386/-. Appellant answered the show cause notice and thereupon the matter was adjudicated by the Assistant Commissioner, Central Excise and Customs, Aurangabad on 11-12-2009. The Assistant Commissioner confirmed the demand of Rs. 2,53,386/- and further directed imposition of penalty and interest in accordance with provisions of law. Appellant preferred appeal to the Commissioner (Appeal) which was also turned down. Second appeal was preferred by the appellant to the Customs, Excise and Service Fax Appellate Tribunal. During pendency of appeal, appellant tendered application seeking stay of impugned order which was granted by the Tribunal subject to deposit of Service Tax amount. Appellant had already deposited sum of Rs. 43,260/- and further sum of Rs. 50,000/- came to be deposited after passing of the order by Tribunal. Appellant was thus liable to pay balance amount however, appellant failed to deposit the amount as directed by the Tribunal and as such, appeal preferred by appellant came to be dismissed by the Tribunal by order dated 17-7-2012. Appellant is challenging order of dismissal of appeal passed by the Central Excise and Service Tax Appellate Tribunal so also order passed by the Tribunal on 14-5-2012.

(3.) Substantial question of law that arises for consideration in the matter is: