Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (9) TMI 880 - AT - Central ExciseRestoration of appeal - Held that:- Appellants had challenged our Stay Order before Hon'ble High Court of Gujarat, and their Lordships had not entertained the same and dismissed the Tax appeal. Since the appellant's challenge of our stay order has been dismissed by Hon'ble High Court, we feel that nothing survives as subsequent request made by the appellants does not help to further his case, as, in his case, our order stands upheld by higher judicial forum. We are fortified in our view by the judgment of the Hon'ble High Court of Delhi in the case of Commissioner of Customs vs. Lindt Exports & Ors. [2011 (9) TMI 609 - DELHI HIGH COURT], wherein identical facts were there and the Hon'ble High Court has set-aside the order of the Tribunal, vide which we had restored an appeal, on deposit of the amount which was ordered to be pre-deposited. In our considered view, the judgment of Hon'ble High Court of Delhi which was passed in the year 2012 being directly on the point as is in the facts of this case, hence, is directly applicable - Restoration denied.
|