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M/s. JKM Daerim Automotive Ltd. (now merged with Dynamatics Technologies Limited) , Bangaluru Versus The Commissioner of Customs (Appeals) , Chennai and others

2015 (9) TMI 762 - MADRAS HIGH COURT

Restoration of appeal - Non compliance of pre deposit order - Held that:- In so far as the allegation of non compliance with the conditional order is concerned, the appellant appears to have complied with the conditional order twice over, but in a wrong account and after the time granted by the Tribunal. The appellant complied with the conditional order first on 24.7.2012 by making a debit entry in the CENVAT book. This compliance was, irrespective of whether it was proper compliance or not, mad .....

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ith the conditional order - Decided in favour of assessee. - Civil Miscellaneous Appeal Nos.1523 and 1524 of 2015 and M.P.Nos.1, 1 & 2 of 2015 - Dated:- 7-8-2015 - Mr. V. Ramasubramanian and Mr. T. Mathivanan, JJ. For the Petitioner : Mr. K.S. Govinda Prasad For the Respondent : Mr. Santhana Raman COMMON JUDGMENT (Judgment was delivered by V.RAMASUBRAMANIAN,J) These appeals are filed under Section 130 of the Customs Act, 1962 against the order of the Customs, Excise and Service Tax Appellate Tri .....

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suant to Customs Notification No.93/2004. But, the advance licence was coupled with an obligation to export finished goods. 4. On the ground that the appellant failed to produce export obligation discharge certificate, the Adjudicating Authority issued a demand notice on 7.8.2008. It was confirmed by an Order in Original. 5. As against the Order in Original, the appellant filed an appeal and the appeal was dismissed. Therefore, the appellant moved the Customs, Excise and Service Tax Appellate Tr .....

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rtunately, the appellant did not even bring this to the notice of the Tribunal nor the representative of the appellant appeared before the Tribunal, when the appeal was called on 30.7.2012. Consequently, the appeal was dismissed by the Tribunal by an order dated 30.7.2012. 7. Compounding matters further, the appellant filed an application for restoration on the ground that they had complied with the conditional order, but again failed to appear before the Tribunal. Therefore, the Tribunal dismis .....

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