TMI Blog2014 (11) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... eal setting aside the order passed by the Tribunal dated 13.12.2012 for non-compliance of the order directing pre-deposit - Decided in favour of assessee. - Civil Miscellaneous Appeal No.3123 of 2014 & M.P.No.1 of 2014 - - - Dated:- 31-10-2014 - R. Sudhakar And R. Karuppiah,JJ. For the Appellant : Mr. R. Parthasarathy For the Respondents : Mr. V. Sundareswaran ORDER (Delivered by R. Sudhakar,J.) This Civil Miscellaneous Appeal is filed challenging the order of the Customs, Excise and Service Tax Appellate Tribunal dated 13.12.2012. 2. The appellant is a transport contractor for lifting the fly ash from Mettur Thermal Power Station and transporting the same to M/s.Visaka Industries Ltd., On the basis of the Intell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Third Member concurred with the order passed by the Technical Member directing pre-deposit. Consequently, majority order was passed on 08.12.2011, which reads as follows: The first appellant M/s.Visaka Industries Ltd., is directed to predeposit an amount of ₹ 4,50,00,000/- (Rupees Four Crores and Fifty lakhs) only towards duty and the second appellant M/s.Natesan Engineers Contractors is directed to predeposit an amount of ₹ 4,00,000/- (Rupees Four lakhs) only towards penalty within six weeks from today and report compliance to the DR on 31.01.12. The DR to report to the Bench on 07.02.2012. Subject to compliance with the above direction, predeposit of the balance amount shall remain waived during the pendency of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel. Therefore, the direction was not complied with by the appellant. In the meanwhile, the Tribunal dismissed the appeal for non-compliance of the direction for pre-deposit on 13.12.2012. 6. It is seen that subsequently, the appellant had complied with the direction of this Court dated 16.4.2012 by depositing a sum of ₹ 2.00 lakhs. Thereafter, this Civil Miscellaneous Appeal has been filed along with the petition for condonation of delay. This Court, by order dated 18.9.2014 condoned the delay in filing the appeal. Now the main appeal is taken up for disposal. 7. Heard learned counsel appearing for the appellant and the learned standing counsel appearing for the second respondent and perused the materials placed before this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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