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M/s. Sri Krishna Smelters (P) Ltd. Versus The Customs Excise and Service Tax, Chennai and The Commissioner of Central Excise, Salem

2015 (12) TMI 1210 - MADRAS HIGH COURT

Waiver of pre deposit - Appeal dismissed for non compliance - Clandestine removal of goods - Held that:- Once the conditional order of stay has attained finality, the dismissal of the appeal for non-compliance with the pre-deposit condition cannot be .....

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Tribunal shows that the appellant had admitted, at least in respect of one month, the clandestine removal of goods. - Decided against assessee. - W.P.No.32963 of 2007 & M.P.1 of 2007, C.M.A.No.2214 of 2015 & M.P.No.1 of 2015 - Dated:- 29-10-2015 - M .....

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the same assessee. 2. Heard Mr.K.Jayachandran, learned counsel for the appellant/writ petitioner and Mr.V.Sundareswaran, learned Senior Panel counsel for the second respondent. 3. In so far as the writ petition is concerned, we do not think that the .....

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inafter 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 with .....

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t petition and also obtained an interim stay. 6. But the fact remains that the original stay order Nos.635 to 637 of 2007, dated 21.06.2007, directing the writ petitioner to make a pre-deposit was not at all challenged. Therefore, the order directing .....

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lso 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. Hence, the writ petition is dismissed. No costs. Connected miscellaneous petition is .....

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tion of electricity. Along with the appeal, the appellant prayed for waiver of pre-deposit condition and stay. 9. Finding that there was no hardship, the Tribunal directed the appellant to make a pre-deposit of only 10% of the demand in view of the a .....

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d production, arrived at on the basis of the consumption of power. Several decisions of various Courts and the Supreme Court are relied upon to contend that on the basis of the number of units of electricity consumed, there cannot be a provisional de .....

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