New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (9) TMI 923 - GUJARAT HIGH COURT

2015 (9) TMI 923 - GUJARAT HIGH COURT - 2015 (325) E.L.T. 33 (Guj.) - Waiver of pre deposit - Tribunal restored the appeal of the co-applicants but refused in case of the petitioner - earlier the appeals were dismissed for non-compliance of order of pre deposit - Held that:- On a perusal of the common order dated 07.07.2010 made by the Tribunal on the stay applications made by the petitioner and other co-appellants, including M/s Bhairavi Exim Pvt. Ltd., it is clear that the Tribunal had directe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

However, in case of other co-appellants who had earlier approached the Tribunal, the Tribunal by an order dated 14.02.2011, had restored their appeals by observing that the stay petitions of the applicants had been unconditionally allowed. The petitioner herein is similarly situated to the said applicants in the stay applications and therefore, was entitled to similar treatment on the ground of parity. The Tribunal was, therefore, not justified in rejecting the application for restoration made b .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

zee, JJ. For the Petitioner : Mr Hasit Dilip Dave, Adv For the Respondent : Ms Amee Yajnik, Adv ORDER ( Per : Honourable Ms. Justice Harsha Devani ) 1. Rule. Ms. Amee Yajnik, learned senior standing counsel waives service of notice of rule on behalf of the respondents. 2. Having regard to the controversy involved in the present petition which lies in a very narrow compass, with the consent of the learned counsel for the respective parties, the matter was taken up for final hearing today. 3. The .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

a common order dated 07.07.2010 whereby, the Tribunal directed the co-appellant - M/s Bhairavi Exim Pvt. Ltd. to deposit 50% of the duty within a period of eight weeks from the date of receipt of the order, subject to which the predeposit of balance amount of duty and entire penalty would stand waived during the pendency of the proceedings. As regards the co-appellants including the petitioner, who are brokers, textile consultants, recipients of raw material, high sea sellers, directors and empl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cellaneous application for extension of stay order, the petitioner was informed that upon verification of the record, it was found that Appeal No.C/488/2009 filed by the petitioner had been decided by the Tribunal by an order dated 28.09.2010. The record of the present petition reveals that by an order dated 28.09.2010, the Tribunal had dismissed the appeal preferred by M/s Bhairavi Exim Pvt. Ltd. for non-compliance of the provisions of section 129A of the Customs Act, inasmuch as, it had not ma .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

for non-compliance. Being aggrieved, the petitioner has filed the present petition. 4. Mr. Hasit Dave, learned advocate for the petitioner assailed the impugned order by pointing out that in the order dated 21.06.2010 made on the stay applications filed by the petitioner and other co-appellants, except for the direction to M/s Bhairavi Exim Pvt. Ltd. to make pre-deposit of 50% of duty, qua the other co-appellants, no direction to make pre-deposit had been issued. The attention of the court was f .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

stay applications of the applicants therein unconditionally, and that the dismissal of their appeals for non-compliance was not in accordance with law. It was submitted that the petitioner is identically situated to the said co-appellants and that no order of pre-deposit having been made in the case of the petitioner, the Tribunal was not justified in not restoring the appeal of the petitioner and that there is a clear discrimination between two appellants on identical facts. 5. On the other ha .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ar as the penalties imposed on the other appellants, including the petitioner are concerned, the condition of pre-deposit of penalties had been dispensed with. It appears that the appeals preferred by all the appellants had been dismissed for non-compliance of the stay order in view of the fact that M/s Bhairavi Exim Pvt. Ltd. had not made the pre-deposit of 50% of the duty. However, in case of other co-appellants who had earlier approached the Tribunal, the Tribunal by an order dated 14.02.2011 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version