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Vectra Advanced Engineering Private Ltd. Versus Commissioner of Customs (Port-Import) , Chennai

2016 (3) TMI 799 - CESTAT CHENNAI

Restoration of appeal - Dissmissed exparte for non-appearance and non-compliance by the appellant - Held that:- the appellant have not received the stay order and also final order of dismissal of appeal for non-compliance and immediately on securing the copy of the order from the Tribunal they filed restoration application. Dismissal of appeal for non-compliance and also for non-appearance exparte, should not deprive the parties to contest the order on merits when delay in filing the restoration .....

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Goods are covered under S.W.M. Act and by virtue of Section 3(2) of Customs Tariff Act, goods imported were chargeable to CVD as per RSP read with Section 4A of Central Excise Act and Rules thereunder - Held that:- as the appellants have not made out a prima facie case for complete waiver of predeposit. Therefore, the appellant is directed to predeposit a sum of ₹ 10,00,000/- (Rupees Ten lakhs only)and upon such deposit, there shall be waiver of predeposit and recovery of balance dues. - .....

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1.2013 Commissioner of Customs (Seaport-Import), Chennai. This Tribunal vide MISC Order No.41559/2014 dt. 16.9.2014, ordered predeposit of entire amount of differential duty of ₹ 1,58,81,401/. The said MISC order was passed exparte as none appeared on that date. It was also recorded that on several occasions stay application was adjourned at the request of the counsel. Since the appellant failed to appear, predeposit was ordered to make predeposit within 4 weeks and to report compliance on .....

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brief and subsequently the factory premises of the appellant was sold out. Therefore, they have either received stay order or the final order. He produced correspondence exchanged between the appellant and the counsel informing withdrawal of brief and also submits that only on 16.2.2015, they were made aware of dismissal of appeal and stay application through their legal associates through mail. They filed application on 17.6.2015 for obtaining certified copy of final order. Thereafter, on rece .....

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P)Ltd. Vs UOI-2015 (319) ELT 42 (Ker.) (2) Atithi Gokul Automobile Works Vs UOI-2015 (315) ELT 410 (Guj.) (3) Rafiq and Another Vs Munshilal and Another- (1981) 2 SCC 788 Since the appellant was interested to pursue this matter in spite of the lapse on the part of the advocate/counsel, he pleaded for restoration. 3. On the other hand, Ld. A.R vehemently opposed the contentions of the appellant . He submits that sufficient opportunities were given to the appellant before deciding the stay applica .....

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e. On perusal of sale deed dt. 29.10.2013, the factory was closed and they have also intimated the Central Excise authorities communicating surrendering of central excise registration certificate. However, they failed to inform the same Tribunal. It is evident that appellant have not received the stay order and also final order of dismissal of appeal for non-compliance. We find that immediately on securing the copy of the order from the Tribunal on 17.6.2015, they filed restoration application. .....

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