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Picasso Overseas Versus Commissioner of Central Excise, Chennai

2015 (10) TMI 328 - CESTAT CHENNAI

Maintainability of appeal - Non compliance with pre deposit order - Held that:- It is seen from the Revenue's EH application that appellants have not made predeposit of ₹ 75 lakhs as ordered by the High Court. There is no proof of deposit avail .....

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350/2015 & C/176/2009 - FINAL ORDER No. 40732/2015 - Dated:- 2-7-2015 - Shri R. Periasami, Technical Member And Hon ble Shri P.K. Choudhary, Judicial Member,JJ. For the Appellant : Ms. Sridevi, Advocate For the Respondent : Shri M. Rammohan Rao, DC ( .....

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On perusal of records, we find that this Tribunal vide Stay Order No.836/09 dt. 7.9.2009 directed the appellant to predeposit entire anti-dumping duty of ₹ 2,73,31,320/- within 8 weeks and report compliance on 16.11.2009. Against the stay order .....

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by the order, appellant preferred a writ appeal before the High Court, Madras. The Division Bench of the High Court vide interim order dt. 12.1.2010 in W.A.No.30/2010 and M.P.No.1/2010 and directed that Tribunal shall not dismiss the appeal until fur .....

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ble High Court dismissed the W.A.No.30/2010 on 31.7.2010 as reported in 2014 (299) ELT 310 (Mad.) and upheld the order dt. 12.11.2009 of learned Single Judge. The relevant paragraphs of the Hon'ble High Court's order are reproduced as under : .....

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l. The order of the Tribunal refers to the financial hardship pleaded by the appellants in the course of hearing on the basis of balance sheet of 2001-02. The Tribunal has recorded factual findings that the said hardship pleaded by the appellants on .....

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r material to establish undue hardship. We do not find any reason warranting interference of the order of the learned single judge. 18. In the result, the writ appeal is dismissed confirming the order dated 12-11-2009 passed by the learned single jud .....

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