Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2014 (5) TMI HC This

  • Login
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2014 (5) TMI 301 - HC - Central Excise


Issues:
1. Delay in refiling the appeal.
2. Appeal under Section 35G of the Central Excise Act, 1944.
3. Dispute over pre-deposit amount for hearing the appeal by the Tribunal.

Delay in Refiling the Appeal:
In the judgment, the Court allowed the condonation of a delay of 71 days in refiling the appeal. This decision was made in C.M. No. 31708-CII of 2012.

Appeal under Section 35G of the Central Excise Act, 1944:
The appeal was filed by the assessee under Section 35G of the Central Excise Act, 1944 against the order passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi. The dispute revolved around the cancellation of the Letter of Permission issued to the assessee for establishing a 100% Export Oriented Unit (EOU) for manufacturing and exporting home furnishings. The Tribunal had directed the assessee to pre-deposit Rs. 1,00,00,000/- as a condition for hearing the appeal, which the appellant found excessive. The Court, after considering the arguments from both sides, directed the appellant to deposit Rs. 30 lacs in addition to the amount already deposited for the appeal to be heard on merits by the Tribunal.

Dispute over Pre-Deposit Amount:
The primary issue in this appeal was the quantum of pre-deposit required by the Tribunal for hearing the appeal. The appellant argued that the directed amount of Rs. 1,00,00,000/- was unfair and excessive. On the other hand, the revenue contended that the amount was reasonable. After hearing both parties, the Court decided that a sum of Rs. 30 lacs, in addition to the amount already deposited, should be made as a condition precedent for hearing the appeal. The Court allowed the appellant time until 30.6.2014 to deposit this amount, stating that failure to do so would result in the appeal not being heard on merits by the Tribunal.

This comprehensive analysis covers the issues of delay in refiling the appeal, the appeal under Section 35G of the Central Excise Act, 1944, and the dispute over the pre-deposit amount for hearing the appeal by the Tribunal, as outlined in the judgment delivered by the High Court of PUNJAB & HARYANA.

 

 

 

 

Quick Updates:Latest Updates