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TMI Blog2010 (5) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. [Order per: P.G. Chacko, Member (J)]. - This application seeking restoration of appeal No. C/415/02 is by the Director of a company, namely M/s. Divya Chemicals Ltd. The stay applications filed by the company and its Director were disposed of by this Bench by a common order dated 2-11-02, whereby the company was directed to pre-deposit an amount of Rs. 40 lacs within a month from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was challenged by the department before the Hon'ble High Court and the High Court passed the following order dated 9-7-08 [2008 (229) E.L.T. A67 (Bom.)] "2. By consent of parties, the order dated 31st October, 2007, impugned in the present appeal is set aside. Application filed by the respondents is remitted back to the Tribunal for decision in accordance with law. All issues are kept open. 3. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her except for purposes of the present application. It is his submission that the above plea of the applicant was not raised before the Tribunal on any earlier occasion. His appeal was dismissed in November'02 but he had no grievance till this application was filed in 2007. According to the learned Jt. C.D.R., the earlier orders passed by this Bench are equally applicable to the company and its Di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arise for independent consideration of the Tribunal and a decision should be taken as to whether he should pre-deposit any part of the amount of penalty imposed on him for purposes of Section 129E. This, however, was not done when the appeals were dismissed by this Bench. The appeal of the Director should not have been dismissed on the ground on which the appeal of the company was dismissed. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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