New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (11) TMI 1149 - CESTAT BANGALORE

2015 (11) TMI 1149 - CESTAT BANGALORE - TMI - Restoration of appeal - non compliance with pre deposit order - Held that:- stay order passed by the Tribunal was allowed to attain finality by the assessee inasmuch as the same was not challenged. As such, it becomes clear that the stay order of the Tribunal, in reference to the amount to be deposited and the period within which the same should be deposited had attained finality. If such period is allowed to be extended by the assessee himself at hi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

g the stay order and date of reporting compliance leading to dismissal of the appeal so as not to enable the appellant to deposit the amount in question. - Restoration denied. - C/ROA/20543/2015 in C/314/2004-DB - Misc Order No. 21343 / 2015 - Dated:- 7-9-2015 - Smt Archana Wadhwa, Judicial Member And Shri Ashok Kumar Arya, Technical Member Mr. P.K. Shetty, Advocate : For the Petitioner Mr. Pakshirajan, A.R. : For the Respondent ORDER Per Archana Wadhwa Prayer in the application to restore the a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

77; 10 lakhs out of the confirmed demand of ₹ 7.45 crores has not been challenged by the appellant before any appellate authority and as such, attained finality. He also fairly agrees that the directed amount was not deposited by them within the period given by the Tribunal and consequently, their appeal was dismissed. However, he submits that the said deposit could not be made on account of financial difficulty having occurred on account of the fact of the appellant having been declared a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ire facts and circumstances including merits of the case as also financial position and the fact that the appellant being a BIFR company, the Bench took a lenient view and directed the appellant to deposit only an amount of ₹ 10 lakhs out of the huge confirmed demand of ₹ 7.45 crores. Even then the appellant has not deposited the said small amount within the period granted by the Tribunal, the prayer to restore the appeal after a gap of 7 = years should not be accepted. 4. Both the s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ecting the assessee s appeal by observing that the Tribunal was completely justified in dismissing the application of the petitioner for restoration of the appeal. The Hon ble Mumbai High Court in the case of Kirtikumar Jawaharlal Shah Vs. Union of India [2012 (282) E.L.T. 217 (Bom.)], while deciding an appeal against dismissal for non-compliance order of the Tribunal observed that the assessee s plea that the deposit could not be made in time due to financial difficulty cannot be accepted and t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n the case of Hussein Haji Harun Vs. Union of India [1995 (77) E.L.T. 803 (Guj.)] as also in the case of Scan Computer Consultancy Vs. Union of India [2006 (204) E.L.T. 43 (Guj.)]. It stands held in the said decisions that the order of dismissal for non-compliance of condition of pre-deposit are not final order and the appellate authority has power to consider the restoration of the appeal. The learned advocate also referred to Hon ble High Court of Kerala decision in the case of Punalur Paper M .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e of. 6. A reading of the above case law makes it clear that the Tribunal has the power to restore the appeal dismissed for non-compliance with the directions as contained in the stay order. There can be no dispute about the said legal position. However the facts, required to be considered for such restoration, are the reasons for non-depositing the directed amount and the period of delay in the compliance of the stay order. On going through the stay order passed by the Tribunal, we find that it .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

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

Go to Mobile Version