Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2014 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 1333 - PUNJAB & HARYANA HIGH COURTRestoration of appeal - tribunal dismissed the appeal for non compliance of stay order - Held that:- The appellant is unable to point out any fact or press into service any legal provision that would raise an inference that permission, beyond the permissible limit, was granted. The appellant's plea that it applied for further permission on 09.03.2008, is irrelevant, as the appellant is unable to refer to any order accepting this application. As regards the appeal, the Tribunal rightly dismissed the appeal for want of compliance - appellant's plea that as the unit has since closed down, the appellant has no funds, could have been relevant if the appellant had agreed to deposit some part of the duty claimed. In the absence of any such offer, the financial distress of the appellant cannot be considered - Decided against assessee.
|