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TMI Blog2014 (4) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... l, for the Respondent. JUDGMENT This is a tax appeal against the order dated 1-8-2011 passed by the Central Excise Service Tax Appellate Tribunal, New Delhi (the Tribunal) dismissing the appeal of M/s. Bhagwati Power & Steel Limited (the Assessee) for non-compliance of the order dated 13-12-2010. The Facts 2. A show cause notice dated 13-11-2009 was issued to the Assessee to show cause as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided on 13-12-2010 and the Assessee was required to pay a sum of Rs. 40,00,000/-, and it was ordered that in case the Assessee deposits a sum of Rs. 40,00,000/- within a period of 10 weeks, then the order of the AO shall remain stayed. 6. The Assessee could not deposit the sum of Rs. 40,00,000/- and its appeal was ultimately dismissed on 1-8-2011 for non-compliance of the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assessee submits that : * In case the appeal of the Assessee is dismissed then the Excise duty sought to be recovered can always be paid through the Cenvat credit account; * In this case, the Excise duty sought to be recovered from the Appellant is much more than Rs. 40,00,000/-; * In case the Excise duty can be paid through Cenvat credit account then Rs. 40,00,000/- which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s amount was deposited with delay.
14. In view of above, the order dated 1-8-2011 is set aside. The matter is sent back to the Tribunal. The Assessee may appear before the Tribunal on 26-5-2014 and file a certified copy of this order and thereafter the Tribunal may decide the case in accordance with law.
15. With the aforesaid observations, the tax case is allowed. X X X X Extracts X X X X X X X X Extracts X X X X
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