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

2015 (12) TMI 1210 - MADRAS HIGH COURT

2015 (12) TMI 1210 - MADRAS HIGH COURT - TMI - 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 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 con .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the appeal as well as the writ petition are by 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 same is maintainable. The reason is that as against an order of adjudication passed by the Commissioner of Central Excise, on 28.09.2006, the writ petitioner filed a statutory appeal before the Customs .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

said order that the appellant has filed the writ 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 pre-deposit has attained finality. 7. Once the conditional order of stay has attained finality, the dismissal of the appeal for non-compliance with the pre-deposit condition cannot be independently chal .....

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