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GOL Offshore Ltd. Versus Commissioner of Service Tax Mumbai-I

2016 (11) TMI 58 - CESTAT MUMBAI

Restoration of appeal - stay and waiver of pre-deposit u/s 35F of Central Excise Act, 1944 - modification in the terms of pre- deposit? - Held that: - even though the decision of the Tribunal, viz., Petronet LNG Ltd v. Commissioner of Service Tax [2013 (11) TMI 1011 - CESTAT NEW DELHI], may not favour Revenue, but that would be subject to the requirement that the appeal stands restored. The judgments cited by the learned Authorised Representative Adison Textiles Pvt Ltd v. CESTAT [2007 (9) TMI 6 .....

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ollowing which the appeal will stand restored and the plea for raising additional ground sought for in the application shall be taken up thereafter - appeal disposed off. - Appeal: ST/85231/2013 - ORDER No: S/89833/16/STB and M/89834/16/STB - Dated:- 31-8-2016 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Appellant By: Mr. L. Badrinarayanan, Advocate Respodent By: Mr. R.K. Das, Dy. Commissioner (A.R.) Per: C J Mathew: The present miscellaneous application seeks .....

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smissed vide order no. A/1159/13/CSTB/C-I dated 24th May 2013 but, taking note of the submissions of Learned Counsel for appellant that appeal against the order of pre-deposit was pending in the Hon ble High Court of Bombay, with the option of seeking restoration of appeal in future. 3. The Hon ble High Court of Bombay vide order dated 13th October 2014, has, while accepting the plea for withdrawal of appeal, allowed the applicant to approach the Tribunal for modification of the order of pre-dep .....

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ed Authorised Representative resisted the prayer of the applicant by placing reliance on the decision of the Hon ble High Court of Allahabad in Adison Textiles Pvt Ltd v. CESTAT [2015 (315) ELT 371 (All.)], which had allowed withdrawal of appeal against pre-deposit on the assurance that the existing order of pre-deposit would be complied with, and the decision of the Tribunal in Manish Export (EOU) v. Commissioner of Central Excise, Belapur [2015 (329) ELT 182 (Tri.-Mumbai)] holding that amended .....

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