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2015 (10) TMI 269 - CESTAT CHENNAI

2015 (10) TMI 269 - CESTAT CHENNAI - TMI - Initiation of Second proceedings on same cause It was alleged that there was violation of Advance license Tribunal held that appellant failed to comply pre-deposit direction Meanwhile adjudicating authority initiated second proceeding on same grounds Held that:- It is established fact that self-same licence has been dealt by two adjudication orders as above in respect of self-same cause, which is not permissible in law Tax was not being multip .....

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on issued to the appellant M/s. Vardariya Exporters for importation of Stainless Steel Coils of the quantity mentioned against each:- Sl. No. Licence No. & Date Qty. Imported (in kgs.) 01 04012168/29.08.1997 153553 02 04012601/18.11.1997 220028 03 4012985/12.03.1998 213633 04 4013351/21.05.1998 300315 05 4013518/30.06.1998 401499 06 4014221/23.11.1998 437581 07 4014819/08.04.1999 309805 08 4014940/12.05.1999 239819 09 0410000024/23.06.1999 383260 10 0410001588/28.09.1999 308593 11 0410002187 .....

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19 to 28/2009, dated 13.01.2009. Against such order, appellant went to Hon'ble High Court of Madras in W.P. No. 25663/2006 . Hon'ble Court reduced the quantum of deposit and directed to make pre-deposit thereof within time prescribed by order dated 21.02.2007. But appellant failed to comply to the order of the Hon'ble High Court. Accordingly, Tribunal by Final Order Nos.502 & 503/2007, dated 09.05.2007 dismissed the appeal of the appellant made against aforesaid adjudication. 3. .....

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