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Anandram Developers Pvt. Ltd. Versus Customs, Excise and Service Tax Appellate Tribunal, Commissioner of Service Tax, Chennai

2015 (10) TMI 364 - MADRAS HIGH COURT

Waiver of Pre-deposit - Appeal dismissed for non compliance - Held That:- Once it is found that the parameters for deciding the application for a pre-deposit condition have been properly applied, no question of law arises for consideration before thi .....

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bramanian And K. Ravichandrabaabu, JJ. For the Appellant : Mr. Joseph Prabakar For the Respondents : Mr. V. Sundareswaran JUDGMENT (The Judgment of the Court was made by V. Ramasubramanian,J.) While one appeal arises out of an order directing the app .....

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l for non-compliance of the conditional order. 2. Heard Mr.Joseph Prabakar, learned counsel for the appellant. Mr.V.Sundareswaran, learned Senior Panel Counsel for the Central Excise Department takes notice for the second respondent. 3. By an order i .....

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77; 1,13,80,989/-. The appellant filed an appeal before the CESTAT and sought stay as well as waiver. By a miscellaneous order passed on 23.07.2014, the Tribunal directed the appellant to make a pre-deposit of ₹ 1,13,81,079/- within four weeks. .....

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osit condition was modified to one of a direction to pay ₹ 40,00,000/-. The appellant was directed to make this deposit within a period of eight weeks. 5. Since the appellant did not comply with the conditional order, the Tribunal passed the co .....

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dated 27.08.2014 directing the appellant to make a pre-deposit of ₹ 40,00,000/- would show that the Tribunal followed the interim order passed by the Supreme Court in P.K.Hospitality Services P.Ltd. vs. Union of India 2012 (26) STR J 142 (SC) .....

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hing wrong with the direction issued by the Tribunal to make a pre-deposit of ₹ 40,00,000/-. 7. It is true that the said finding is only prima facie and it is always open to the appellant to convince the Tribunal at the time of final hearing ab .....

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tion 35 of the Central Excise Act, 1944. Hence, the appeal arisen out of the conditional order dated 27.08.2014 is liable to be dismissed. Once it is liable to be dismissed, the consequential order passed by the Tribunal cannot also be found fault wi .....

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