TMI Blog2015 (11) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent : Shri Kailash Chandra Jena, ADC (AR) ORDER Per R. Periasami The stay application is taken up for hearing. The stay application was listed on several occasions i.e. on 18.9.2014, 17.12.2014 wherein the advocate sought for time on the plea that they have taken up the issue with DGFT. On 17.12.2014, the appellant was directed to produce copy of export particulars, copy of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th interest. Aggrieved by the above order, appellant preferred appeal before Commissioner (Appeals) who ordered for predeposit of Rs. 1 crore for hearing the appeal. Since the appellant failed to comply with predeposit ordered by Commissioner (Appeals), the appeal was dismissed by LAA for non-compliance under section 129 of the Customs Act without hearing on merits. Hence the present appeal. 3. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed by LAA and pleads for ordering predeposit. 5. After examining the records, we find that the present appeal is filed against Commissioner (Appeals) order which dismissed the appeal of the appellant under Section 129E of the Customs Act for non-compliance of predeposit. The LAA has ordered in his interim order for predeposit of Rs. 1 crore out of the total demand confirmed Rs. 3.5 cro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder :- "The firm M/s.Narmathaa Textiles Limited, Chennai has represented that they have not been able to utilize the last EOP extension granted to them in 2008 due to non removal of the closure order issued by Tamil Nadu Pollution Control Board and the possession of the assets taken by the bank which have been released only during March, 2013 and have requested for further E.O. extension & othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t shall be payable by 22.12.2015 and the second instalment shall be payable by 22.2.2016 and the file the compliance report before Commissioner (Appeals). Since the Commissioner (Appeals) has not decided the appeal on merits, on deposit of the above amount within the period prescribed, the LAA shall decide the issue on merits. Appeal is remanded to Commissioner (Appeals) in the above terms. Stay a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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