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2013 Supreme(J&K) 118

M.M.KUMAR, MANSOOR AHMAD MIR
Met Trade India Ltd. – Appellant
Versus
Comm. Central Excise & Custom Office – Respondent


Advocates Appeared:
Mr. M.K. Sharma, Advocate for the Appellant.
Mr. Piyush Gupta, Advocate for the Respondent.

M.M. Kumar, C.J.—

1. This is an appeal filed under Section 35-G of the Central Excise Act, 1944 challenging final order dated 31.08.2005 passed by the learned Customs, Excise and Service Tax Appellate Tribunal Principal Bench, New Delhi (for brevity the Tribunal'). The Tribunal has noticed all the false assertions made by the appellant that the demanded, amount of Rs. 3,06,65,035/-confirmed against it had already been recovered. An application was filed for waiving the condition of pre-deposit of interest and penalty, which was sine qua non for hearing of the appeal. The Tribunal vide order dated 15.02.2012 waived the condition of pre-deposit of interest and penalty. The respondent-Department moved a miscellaneous application No. E/446/12 clarifying that the appellant did not deposit the entire amount of duty and sought rectification of order dated 15.02.2012. The concerned Commissioner filed an affidavit in support of the application stating that the appellant had deposited only Rs. 58,28,711/- on 27.07.2011. On the date of hearing on 27.07.2012 before the Tribunal the appellant controverted the assertion made by the Revenue and the Tribunal directed the appellant to produce proof














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