DHILLON KOOL DRINKS & BEVERAGES LTD Vs. CUSTOM EXCISE AND SERVICE TAX APPELLATE TRIBUNAL AND ANOTHER

JUDGEMENT

(1.) The present appeal under Section 35-G of the Central Excise Act, 1944 (for short 'the Act') arises out of an order passed by the Custom, Excise and Service Tax Appellate Tribunal, New Delhi (for short "The Tribunal").

(2.) The learned Tribunal has directed the appellant on 15.01.2013 to make pre-deposit of Rs.40,00,000/- within a period of eight weeks as against the duty demand of Rs.1,01,00,742/- on an application for waiver of pre-deposit.

(3.) A perusal of the impugned order (Annexure P-6) shows that three show cause notices were issued to the appellant in respect of certain transactions covering the period from April 1993 to June 1995. On an early occasion, the Tribunal remanded the matter back to the Authority for adjudication in the light of directions communicated by the Tribunal. Thereafter, the Commissioner, Central Excise has affirmed the show cause notices and raised demand of duty amounting to Rs.1,01,22742/-.