2016 (5) TMI 393 - HC - Customs

Validity of CESTAT dismissal of appeal order - Pre-deposit order not complied with - no demand as such was raised against the present appellant in order-in-original - Appellant contended that pre-deposit order was required to be complied with by the co-noticee against whom the demand was raised and not the present appellant. Consequently the dismissal of the present appellant s appeal for failure to comply with the pre-deposit order is on the face of it erroneous - Held that - the impugned order of the CESTAT is set aside and the appellant s appeal before the CESTAT and any connected pending application thereto as on the date of dismissal is restored to the file of the CESTAT and shall be disposed of in accordance with law. - Appeal disposed of

Summary

Issues involved:
1. Exemption application (C.M. No. 25280/2015)
2. Condonation of delay in filing the appeal (C.M. No. 25279/2015)
3. Appeal against order dated 9th March, 2015 of the Customs, Excise & Service Tax Appellate Tribunal (CUSAA No. 22 of 2015)

Exemption application (C.M. No. 25280/2015):
The exemption application was allowed subject to all just exceptions, and the application was disposed of accordingly.

Condonation of delay in filing the appeal (C.M. No. 25279/2015):
The delay in filing the appeal was condoned based on the reasons stated in the application, and the application was disposed of accordingly.

Appeal against order dated 9th March, 2015 of the Customs, Excise & Service Tax Appellate Tribunal (CUSAA No. 22 of 2015):
The appeal by Braun Textiles Processor was directed against an order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) dated 9th March, 2015, which dismissed the appeal due to non-compliance with a pre-deposit order. The court noted that no demand was raised against the appellant, and the pre-deposit order was meant for a co-noticee, not the appellant. Therefore, the dismissal of the appeal was deemed erroneous. Consequently, the impugned order of the CESTAT was set aside, and the appellant's appeal was restored to the file of the CESTAT for disposal in accordance with the law. The appeal was disposed of in the above terms.