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TMI Blog2009 (10) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... -NB(C) to the extent the Tribunal has refused to grant waiver and stay applications and directed the petitioners to deposit Rs. 10 lakhs. 2. It is not necessary to notice the facts in detail. The petitioners being aggrieved by the order passed by the adjudicating authority, filed the aforesaid appeal before the Tribunal. Along with the appeal, the petitioners filed the stay and waiver applications. On the date fixed, an adjournment was sought which was declined by the Tribunal. On the same day, by the impugned order dated 28-6-2004, the Tribunal has disposed of the waiver and stay applications directing the petitioners to deposit Rs. 10 lakhs on or before 30th of August, 2004. It has been provided that on deposit of the above-mentioned amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioners could not appear on the date so fixed as there was marriage of his daughter on that date. 5. The learned counsel for the respondents, on the other hand, submits that the present writ petition is not maintainable as appeal lies against the impugned order before this Court. On merits, he submits that it was found by the adjudicating authority that requisite certificate from the Khadi and Village Industries Board has not been produced and as such the observation made by the Tribunal in its impugned order is perfectly justified. He submits that the certificate which is sought to be pressed into service by the petitioners does not fulfil the requisites of such a certificate as envisaged under the relevant Act and Rules. 6. Considered th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vit. We were taken through the order of the adjudicating authority in this regard by the learned standing counsel for the department. The learned standing counsel. Shri Shambhu Chopra, submits that the documentary evidence relied upon by the petitioners filed as Annexure-2 is shorn of the requisites of such certificate. Be that as it may, it is clear that the certificate was filed before the Tribunal and the Tribunal was not justified in not referring to the said document. Since the counsel was not present, it appears that the said document escaped the notice of Tribunal. So far as the other plea, that the petitioners have paid the excise duty on inputs which is more than the demand, sought to be raised, is concerned, shall also be examined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver application preferably within a period of two months. 11. 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. 12. In view of the above discussion, the present writ petition subject to the above succeeds and is allowed. The impugned orders dated 31st of October, 2003, 26th of June, 2004, 6th of September, 2004 and 30th of August, 2005 are hereby set aside. * * * Court No. - 6 Case :- Writ Tax No. - 1070 of 2004 Petitioner :- M/s. Kisaan Gramodyog Sanstha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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