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2014 (7) TMI 942

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..... d by CESTAT earlier while passing the order dated 03-01-2012 /31-07-2012 in respective stay applications/stay orders i.e. ₹ 1.20 Crores to be deposited on or before 30/09/2014 and the balance amount of ₹ 30 lakhs to be deposited on or before 15/10/201 - Decided partly in favour of assessee. - Tax Appeal No. 655 of 2014, Civil Application No. 365 of 2014, Tax Appeal No. 655 of 2014, Tax Appeal No. 656 of 2014, Civil Application No. 366 of 2014, Tax Appeal No. 656 of 2014 - - - Dated:- 18-7-2014 - M. R. Shah And K. J. Thaker,JJ. For the Petitioner : Mr. Hasit Dilip Dave For the Respondent : Mr. Yogesh Ravani ORDER (Per : Honourable Mr. Justice M. R. Shah) 1. In the facts and circumstances of the case, as .....

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..... it a total sum of ₹ 1.20 Crores on or before 30/09/2014 and the balance amount of ₹ 30 lakhs shall be deposited with the concerned Department as pre-deposit on or before 15/10/2014. He has stated at the bar that the respective appellants have filed separate undertakings to the aforesaid extent. It is requested that on deposit of the aforesaid amount of ₹ 1.50 Crores on or before 15/10/2014 (Rs.1.20 Crores on or before 30/09/2014 and the balance amount of ₹ 30 lakhs on or before 15/10/2014) the appeals preferred by the appellants before CESTAT may be directed to be considered in accordance with law and on its own merits. 5. Shri Ravani, learned advocate appearing on behalf of the respondent has requested to pass an .....

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..... 50 Crores is deposited by the appellants within the stipulated time granted hereinabove, the impugned orders passed by the CESTAT dismissing the appeals stand quashed and set aside. It goes without saying that if the aforesaid amount of ₹ 1.50 Crores is not deposited within the stipulated time granted hereinabove, the impugned orders passed by the CESTAT dismissing the appeals shall stand and the learned CESTAT need not decide the appeals on merits. 7. With this, both the Tax Appeals are disposed of. 8. Direct service is permitted. Civil Application No. 365 366 of 2014 9. In view of disposal of the Tax Appeals, no order in the Civil Applications and they stand disposed of accordingly. - - TaxTMI - TMITax - Serv .....

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