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Century Knitters (India) Ltd. And Others Versus The Customs, Excise & Service Tax Appellate Tribunal and another

2015 (5) TMI 662 - PUNJAB & HARYANA HIGH COURT

Modification of order - Held that:- CESTAT, by the impugned order, rightly held that by virtue of the order dated 13.03.2013, the appeal stood dismissed. Admittedly, the order dated 13.03.2013 was not complied with by the appellant or by M/s. Puneet .....

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t directed to deposit the amount, the consequence of non-deposit was the dismissal of the appeal filed by the above appellants as well. The same has not been challenged now for two years. By the impugned order, the Tribunal rightly held that so long .....

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AR AND MR. G.S.SANDHAWALIA, JJ. For The Appellant : Mr. Sudhir Malhotra, Advocate, S.J. VAZIFDAR, A.C.J. (Oral) These appeals raise common questions arising out of the same impugned order. The appeals are filed against an order dated 02.09.2014 passe .....

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pugned order dated 13.03.2013, the CESTAT ordered as follows:- 4. On the aforesaid facts and circumstances the appellant is directed to deposit ₹ 87,44,929 within 4 weeks of receipt of this order and make compliance on 5th June, 2013. We make i .....

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appeals shall stand dismissed. It appears that M/s. Puneet Exports Inc., whose appeal and application were also disposed of by the said order dated 13.03.2013, filed a miscellaneous application for modification of this order which was dismissed by a .....

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TAT, by the impugned order, rightly held that by virtue of the order dated 13.03.2013, the appeal stood dismissed. Admittedly, the order dated 13.03.2013 was not complied with by the appellant or by M/s. Puneet Exports Inc. It was a self operative or .....

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sequence of non-deposit was the dismissal of the appeal filed by the above appellants as well. The same has not been challenged now for two years. By the impugned order, the Tribunal rightly held that so long as the order dated 13.03.2013 is valid, t .....

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it was not directed against the appellant and was directed only against M/s. Puneet Exports Inc. and that, therefore, the order could not have directed the dismissal of the appeal filed by the above appellant for non-deposit of the amount. Even assum .....

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