TMI Blog2009 (10) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... ght of the observations made above, in accordance with law. It is made clear that if the petitioners fail to deposit the cost as stipulated above within the stipulated period of time, the present writ petition shall stand dismissed. If the petitioners comply with the order of this Court, the Tribunal shall rehear and redecide the stay and waiver application preferably within a period of two months. It has been brought to our notice that due to non-compliance of the impugned order, the appeal filed before this Court has been dismissed. Since the said order has been set aside, the appeal is also restored back to its original number subject to the fulfilment of the above conditions. - Writ Tax No. 1070 of 2004 - - - Dated:- 26-10-2009 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rwani, learned senior standing counsel for the department. 4. Shri S.D. Singh, learned counsel for the petitioners, submits that the Tribunal was not correct in not granting the full waiver of pre-deposit of the amount and has committed an error in granting the partial waiver on the condition of deposit of Rs. 10 lakhs on the premises that the petitioners did not produce the certificate issued by the U.P. Khadi and Village Industries Board. The said observation, the learned counsel submits, is factually incorrect. It was also submitted that if the benefit of Small Scale Industries is not being allowed to the petitioners unit, petitioners would be entitled for modvat benefit on the production. He further submits that the goods as claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08 : M/s. Auram Jewellery Export (P) Ltd. v. Union of India and Others [2010 (251) E.L.T. 365 (All.)] has held so. The appeal would lie before a Division Bench of this Court. The present writ petition was entertained earlier and we think that no useful purpose is going to be served by directing the petitioners to file a second appeal as the same would lie before this Court hearing the tax matter including the writs. More or less it is a matter of nomenclature of cause title of the case and at this juncture it would be an exercise in futility. 7. A bare perusal of the order of the Tribunal would show that it proceeded to dispose of the waiver application on the footing that the applicants before it have failed to show that they are registe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicants therein. The counsel could not appear for personal reasons and the adjournment was refused. On the facts of the present ease, we are inclined to grant one more opportunity to the petitioners who were applicants before the Tribunal to press the waiver and stay applications on merits subject to payment of cost amounting to Rs. 10,000/-. 9. Taking into consideration the entire facts and circumstances of the case, it is provided that on a deposit of Rs. 10,000/- as cost with the adjudicating authority at Kanpur within a period of two weeks, it shall be open to the petitioners to approach the Tribunal along with the certified copy of this order and the receipt of the deposit of Rs. 10,000/-. If such an application is filed before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to correct the judgment dated 26-10-2009 delivered by us. The correction application is allowed. The judgment dated 26-10-2009 stands corrected as below : In the last paragraph of fourth line of the judgment 26th of June, 2004 should be read as 28th of June 2004 Learned counsel for the petitioner submits that a sum of Rs. 10,000/- was deposited with the Bank as per direction of this Court mentioned in the judgment dated 26-10-2009 but the Bank has returned the said amount to the petitioner. The petitioner is directed to deposit a sum of Rs. 10,000/- with the department in cash within a period of three weeks from today. In view of the above, this application is finally disposed of. Order Date :- 19-3-2010 - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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