TMI Blog2015 (3) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... t:- It is a matter of record that the duty liability was discharged in the present instance along with interest, though beyond the stipulated period of 30 days. In these circumstances, the limited issue was whether the denial of credit facility altogether was warranted. The CESTAT had no occasion given the diversion of opinion of two of its members and the final opinion of the third member, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Mr. Justice S. Ravindra Bhat (Open Court) 1. Issue notice. 2. Mr.Satish Kumar, Standing counsel accepts notice on behalf of the respondent. 3. With the consent of the learned counsel of the parties, the matter is argued finally. The question of law urged on behalf of the assessee/appellant is:- Whether the final order of CESTAT dismissing the appeal for not complying with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant approached the CESTAT. At the stage of hearing of the stay application, there was a difference of opinion; one member holding a view that interest of justice would be best sub served if the appellant was directed to deposit ₹ 5000/- as a pre-condition whereas the other view was that the appellant should be heard only on the payment of ₹ 13,39,225/-. The third member s view - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in Unirols Airtex vs. Assistant Commissioner of Central Excise, Coimbatore 2013 (296) ELT 449 (Mad.), and Gujrat High Court Commissioner of Central Excise vs. Harish Silk Industries 2013 (288) ELT 74 (Guj.) 7. This Court has carefully considered the submissions. It is a matter of record that the duty liability was discharged in the present instance along with interest, though beyond the stipu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ESTAT would, of course take into consideration the diverse views of the Madras and Gujrat High Courts on the issue , and render its verdict on the merits of the issue raised. All rights and contentions are expressively reserved. In these circumstances, the assessee s appeal would be considered on its merits provided it has complied and deposited ₹ 5,000/-. 9. The question of law is answer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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