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2015 (12) TMI 1210

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..... pre-deposit condition cannot be independently challenged. A period of more than eight years has also passed. Therefore, the writ petition challenging the dismissal of the appeal by CESTAT for failure to comply with the pre-deposit condition, cannot be sustained. - The order of the Tribunal shows that the appellant had admitted, at least in respect of one month, the clandestine removal of goods. - .....

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..... .09.2006, the writ petitioner filed a statutory appeal before the Customs Excise and Service Tax Appellate Tribunal (hereinafter referred to as CESTAT in short). They also filed an application under Section 35F of the Central Excise Act, 1944, for waiver and stay. 4. By an order dated 21.06.2007, the appellant was directed to make a pre-deposit of ₹ 80 lakhs within a period of four weeks .....

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..... of the appeal by CESTAT for failure to comply with the pre-deposit condition, cannot be sustained. Hence, the writ petition is dismissed. No costs. Connected miscellaneous petition is dismissed. 8. In so far as the appeal is concerned, the appellant suffered an order in Original dated 10.1.2014. They filed an appeal to CESTAT contending that the respondent ought not have worked out the total .....

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..... Therefore, the grievance of the appellant is that they are entitled to absolute waiver. 11. We do not think so. The order of the Tribunal shows that the appellant had admitted, at least in respect of one month, the clandestine removal of goods. The relevant portion of paragraph No.5 of the order of the Tribunal reads as follows: 5. After hearing both sides and on perusal of the records, w .....

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