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M/s. Neycer India Limited Versus The Commissioner of Central Excise

2016 (6) TMI 438 - MADRAS HIGH COURT

Seeking waiver of pre-deposit - non compliance of the conditional order of stay - no finding rendered by CESTAT as to the existence or non-existence of undue financial hardship - Held that:- taking note of the financial constraint expressed and the contentious issues raised in the appeals, we deem it fit that the appellant should be given an opportunity, to pursue the appeals before CESTAT, Madras, by extending the time, for compliance, i.e., to make pre-deposit of ₹ 3 lakhs and we are als .....

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. Srinivas Standing Counsel for Customs ORDER ( Judgment of the Court was made by S. Manikumar,J. ) M/s.Neycer India Limited, Tiles Division, Pillayarkuppam, Pondicherry 605 005 has filed four appeals, viz., E/40221 to 40224 of 2014 and four Stay Application Nos.E/Stay/40363 to 40366/2014 before the Customs, Excise and Service Tax Appellate Tribunal, Chennai. 2. Against the orders passed by the Commissioner of Central Excise (Appeals), Chennai, in Appeal Nos.183 to 186 of 2013 (P) dated 21/11/20 .....

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ers passed in 40455 to 40458 of 2014, C.M.A.Nos.488 to 491 have been filed. Against the orders passed in the stay petitions in Misc Order Nos.40578 to 40581 of 2014, C.M.A.Nos.492 to 495 of 2016 have been filed. 4. Assailing the correctness of the above said orders, Mr.K.Mahesh, learned counsel for the appellant contended that the Tribunal, while rejecting the case of the applicant, CESTAT, Madras has not rendered any finding as to the existence or non-existence of undue financial hardship, whic .....

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access to a forum viz, CESTAT which is meant for redressal of the grievance of an assessee suffering an adverse order and results in rendering the statutory remedy of appeal illusory? 2. Whether the order of the Tribunal in as much as it has not even considered nor rendered any finding on the existence or otherwise of 'undue hardship' while exercising its power to dispense with pre-deposit under Section 35 F of the Central Excise Act suffers from non-consideration of relevant aspect/sta .....

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ng Counsel for Customs, was put on notice on behalf of the Commissioner of Central Excise, Pondicherry, the sole respondent in all the appeals. 8. Going through the material on record, Mr.A.P.Srinivas, learned Senior Standing counsel for the respondent submitted that the conditional order, to make pre-deposit of ₹ 3 lakhs, within a period of six weeks, has not been complied with and that therefore, there is no material irregularity in the order, dated 30/7/2014. 9. Heard the learned counse .....

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