Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Century Knitters (India) Ltd. Versus CCE, Ludhiana

2015 (10) TMI 1213 - CESTAT NEW DELHI

Restoration of appeal - Appeal dismissed for non compliance with pre deposit - Section 35F - Held that:- The order dated 13.03.2013 by which the appeals filed by these three appellants had been dismissed is an ex parte order as the order itself mentions that none was present for the appellants nor there is any adjournment application. Moreover, while separate stay applications had been filed by the above mentioned three appellants along with stay application filed by M/s. Puneet Exports INC, in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

appellant had been directed to make pre-deposit with the observation that if it was made, other co-appellants were not required to make pre-deposits and there was no direction given that if the main appellant defaulted, other appellants would also be considered as defaulters, the appeals of the other appellants cannot be dismissed for non-compliance and that without dealing with the individual appellant’s case for stay, the Tribunal ought not to have mechanically assumed default and dismissed th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

mposing penalty of equal amount on them under Rule 15 of the Cenvat Credit Rules, 2004 had imposed penalty of ₹ 50 Lakh on each of the appellants - M/s. Century Knitters (India) Ltd., Natraj Fabrics and Nimisha Knits under Rule 26 of the Central Excise Rules, 2002. Against this order of the Commissioner, these three appellants along with the main appellant, M/s. Puneet Exports, Inc. filed appeals along with stay applications. The Tribunal in respect of the stay applications vide Stay Order .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

87,44,929/- was only for M/s. Puneet Exports Inc. Since the above directed amount was not deposited by M/s. Puneet Exports Inc, the Tribunal vide order dated 2.9.2014 dismissed the appeal of M/s. Puneet Exports Inc. along with the appeals of three appellants - M/s. Century Knitters (India) Ltd., M/s. Natraj Fabrics and M/s. Nimisha Knits for non-compliance of the provisions of Section 35 F of the Central Excise Act. 2. Against the above order of the Tribunal dated 2.9.2014, the three appellants .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rder, the liberty to the petitioner to file a fresh petition is therefore granted. Accordingly, the appellants have filed these misc. applications for recall of the stay order dated 13.03.2013 and final order dated 2.9.2014 and for restoration of the appeals. 3. Heard both the sides. 4. The order dated 13.03.2013 by which the appeals filed by these three appellants had been dismissed is an ex parte order as the order itself mentions that none was present for the appellants nor there is any adjou .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

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

Go to Mobile Version