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2014 (6) TMI 827 - HC - Central ExciseValidity of Tribunal's order - Ex parte order passed - Held that:- On the application for modification of the earlier order, the Tribunal found that it was listed on 17th April 2012. On that date, a written request was filed to list the application on 18th April 2012. Therefore, on the Appellant's written request, the matter was postponed to 18th April 2012. On the postponed date, none appeared on behalf of the Appellant meaning thereby both the Appellant and Advocates were absent. In such circumstances, the Tribunal cannot be faulted for proceeding ex-parte. Waiver of pre deposit - Clandestine production and removal of goods - Held that:- Prima facie, the Tribunal found that the demand was based on the Appellant's contradictions noted in the books of accounts. The adjudicating authority, prima facie, took into consideration the other material as well. In these circumstances, the Tribunal found that this is not a case of complete waiver of pre-deposit but a partial one. We do not find that the direction to deposit a sum of ₹ 38,00,000/- out of the total demand of ₹ 2,30,36,528/- can be said to be unreasonable, arbitrary, leave alone capricious, enabling us to exercise our jurisdiction. The Appeal does not raise any substantial question of law and it is, accordingly, dismissed - decided against assessee.
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