Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. Sail Ltd. Versus C.C.E. & S.T. Raipur

Restoration of appeal - seeking recall of CESTAT order - COD application was available on the date of dismissal of its appeal but was not brought to the notice of CESTAT - Held that:- it is evident from the said CESTAT order itself that CESTAT had granted liberty to the appellant to apply for restoration of appeal on production of necessary clearance from the COD and had not set any time limit for doing so. Thus, there is force in the contention of the appellant that the appeal should be restore .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f COD clearance. Therefore, in the light of the specific provision in the impugned order, the restoration of appeal can be permitted only on production of necessary clearance from the COD and, by necessary implication, only to the extent it has been cleared by the COD. Hence the restoration of appeal is allowed only in relation to penalty . - Waiver of pre-deposit - Held that:- it is found that the entire amount of duty stands deposited and appropriated vide the impugned order in original. T .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

dvocate) for the Appellant Mrs. Neha Garg (DR) for the Respondent Per R.K. Singh: The appellant has filed the restoration of appeal application seeking recall of the CESTAT order dated 28.08.2006 on the ground that the COD application was available on the date of dismissal of its appeal but was not brought to the notice of CESTAT, and that it has now been submitted along with ROA application. The Ld. Advocate for the appellant argued that there is no time limit for seeking such restoration as ha .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Ld. DR on the other hand stated that considering the time of almost 8 years that has elapsed since the impugned order was passed this delay is too long to condone, even if there is no time limit prescribed for seeking restoration of appeal. 3. We have considered the contentions of both sides. 4. The CESTAT order dated 28.08.2006 sought to be recalled by the appellant is reproduced below: The appellant is a Public Sector Undertaking and governed by the order passed by the Hon ble Supreme Court i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ny time limit for doing so. Thus, there is force in the contention of the appellant that the appeal should be restored as the clearance from COD has been produced. We have perused the COD clearances and find that it clearly states that only on the penalty aspect the appellant may approach CESTAT . Thus the appeal cannot be ordered to be restored except for the penalty aspect. As regards the contention of the Ld. D.R. that unacceptably long time has elapsed since the appeal was dismissed, we may .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     Update Alerts     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version