TMI Blog2013 (7) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... s under Section 35C(2A) of the Central Excise Act, the assessee once again moved the Tribunal for an order of extension of stay on the pre-deposit of the duty imposed for, by that time, the order on adjudication had come into force. Tribunal directed to make the pre-deposit. As per this Hon’ble High Court - Assessee to deposit the said sum of Rs.5.00 lakhs within a period of four weeks. Against the Assessee. - Civil Miscellaneous Appeal No. 38 of 2013 & M.P.No.1 of 2013 - - - Dated:- 20-6-2013 - Chitra Venkataraman And K. B. K. Vasuki,JJ. For the Appellant : Mr. Hari Radhakrishnan For the Respondent : Mr. S. Xavier Felix JUDGMENT (Judgment of the Court was delivered by Chitra Venkataraman,J.) The assessee has filed this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .13,02,087/- respectively. 3. After hearing the assessee, the Additional Commissioner of Central Excise passed an order on 29.11.2005 dropping the proceedings initiated under the two show cause notices. As against this order, the Revenue filed an appeal before the Commissioner of Central Excise (Appeals), whereby exemption granted was negatived and the adjudicating authority was directed to redo the assessment. As against this order, the assessee went on further appeal before the CESTAT along with the application seeking waiver of pre-deposit. 4. Originally, the Tribunal passed an order on 14.5.2008 directing the appellant to make a pre-deposit of Rs.5.00 lakhs within a period of four weeks and report compliance on 24.6.2008. This order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come infructuous. Thus, the Writ Petition was dismissed as withdrawn. 7. It may be pointed out that the Writ Petition itself was filed challenging the order passed by the Tribunal on 14.5.2008. It is a matter of record that the appeal was not taken up within six months from the date of the order originally passed. Thus, as per proviso to Section 35C(2A) of the Central Excise Act, 1944, as the stay granted had no force in view of the appeal not being disposed of within the stipulated period of 180 days, the assesee filed Miscellaneous Application for extension of stay in the matter of waiver of pre-deposit of duty. The Tribunal passed an order 1.1.2013 rejecting the assessee's prayer and called upon the assessee to deposit the amount withi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied. Thus, this Court held that there was no necessity to pass any interim order. Based on this order, the Tribunal stated that no pre-deposit was required. It is not clear under what circumstances the Tribunal by its order dated 23.1.2009 modified the order passed already on pre-deposit. Further, in the context of the fact that when the interim stay granted by this Court was vacated, the order of the Tribunal originally passed directing the assessee to make pre-deposit of Rs.5.00 lakhs stood thereon for compliance. Leaving that aside, yet another fact is the withdrawal of the Writ Petition on 10.1.2011. It is rather perplexing to note the course of conduct adopted by the assessee. Whatever be the reasons, which compelled the assessee to w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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