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Sesa Sterlite Ltd. (formerly known as Sterlite Industries (India) Ltd.,) Versus The Commissioner of Central Excise And The Customs Excise & Service Tax Appellate Tribunal

2015 (3) TMI 1140 - MADRAS HIGH COURT

Waiver of pre-deposit - tribunal directed to deposit ₹ 4 crores in three installments - learned Senior Counsel appearing for the appellant submitted that the appellant herein has two units. One is at Tuticorin and another is at Silvasa. According to the learned counsel appearing for the appellant, the Tribunal directed to pay the amount, which is not according to law. - Held that:- Accordingly, the appellant herein shall deposit the first and second installments together, which comes to &# .....

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: Mr. R. Aravindan, Standing Counsel for Central Excise. JUDGMENT S. TAMILVANAN, J. Challenging the order dated 03.02.2015 made in Misc.Order No.40270/2015 on the file of the Customs Exercise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, the second respondent herein, this Civil Miscellaneous Appeal has been preferred. 2. The appeal in ST/Stay/40373/2014 was preferred by the appellant herein before the second respondent Tribunal. The said Tribunal passed an order directing the .....

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stay order vacated and the respondents shall be at liberty to realise the dues according to law. 3. It is not in dispute that it is a conditional order, whereby, stay was granted by the Appellate Tribunal. 4. Mr.AR.L.Sundaresan, learned Senior Counsel appearing for the appellant submitted that the appellant herein has two units. One is at Tuticorin and another is at Silvasa. According to the learned counsel appearing for the appellant, the Tribunal directed to pay the amount, which is not accor .....

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;35-F.Deposit, pending appeal of duty demanded or penalty levied.- Where in any appeal under this Chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are not under the control of central excise authorities or any penalty levied under this Act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded or the penalty levied; Provided that where in any partic .....

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