MAJESTIC AUTO LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) IN terms of the impugned order the appellant is required to pre -deposit of an amount of Service tax to the tune of Rs. 25,92,500/ -.

(2.) Further, the following penalties have been imposed:

(3.) ON the other hand, learned DR strongly contended that reliance cited by the learned Advocate on the decision of the Hon'ble Supreme Court is misplaced as that was rendered in the context of customs duty and during the relevant period there was no imposition of Service tax.