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M/s Sharon Solutions India Pvt Ltd Versus Customs, Excise And Service Tax Appellate Tribunal, Commissioner of Customs (Airport-Air Cargo)

2016 (3) TMI 391 - MADRAS HIGH COURT

Validity of Tribunal's order - Appeal dismissed for non-compliance of stay order and directed to deposit a sum of ₹ 1 crore - Held that:- as the bank guarantee furnished by the appellant, for ₹ 1,63,03,455/-, on 14.7.2014 and for ₹ .....

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N Viswanathan For the Respondent : Mr A P Srinivas ORDER Per M. Jaichandren This Civil Miscellaneous Appeal had been filed against the Miscellaneous Order No.41003/2015, dated 27.7.2015, made in Final Order No.40357/2014, dated 27.6.2014, in C/16/201 .....

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2592 of 2012, directing the appellant to deposit a sum of ₹ 1.00 Crore, within a period of eight weeks from the date of the said order. 2. The present Civil Miscellaneous Appeal had been filed by the appellant raising the following substantial .....

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rcumstances occasioned by the revenue due to which the appellant could not comply with the pre-deposit direction in its entirety? 2. Whether the tribunal was correct in not considering the fact that its direction to continue with the bank guarantee o .....

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he said Bank Guarantee of ₹ 1.81 crores and additionally collected ₹ 62 lakhs leaving only the balance of ₹ 37 lakhs to be remitted by them and which they could not remit due to the undue financial hardship experienced by them, befo .....

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Commissioner of customs reported in 2013 (297) ELT A15 (SC) without noticing that in the said case, the final order passed by the tribunal was approved by the High Court, unlike the case of the appellant, where only the interim pre-deposit order was .....

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arat High Court in the case of Hussein Haji Harun reported in 1995 (77) ELT 803 (Guj) and the Bombay High Court in the case of Union of India Vs. Yusuf Dhanani reported in 2008 (229) ELT A67 (Bom) holding that the Tribunal is empowered and has the po .....

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