9911796707
TMI Blog2015 (12) TMI 1627X X X X Extracts X X X X X X X X Extracts X X X X ..... er, for the respondent ORDER All these appeals arise out of a common order of the Tribunal dated 29.7.2015 dismissing the appeals of the appellant against the order of pre-deposit made by the Commissioner (Appeals). The Commissioner (Appeals) insisted that the appellant for all three years deposit the entire amount of duty with interest only upon which the appeals would be entertained on m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant with the vendors are nothing but an eyewash and that the documents produced before this Tribunal for the first time are false and fabricated. We, therefore, dismiss these appeals at the admission stage itself by holding that the directions issued by the learned First Appellate Authority with regard to pre-deposit are just and proper and no interference is called for in the said de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f levied either under section 34(7) or section 34(12) and upto 150% each if levied under both the Sections. However, if the appellant makes the payment of tax and interest, the appellant is not required to pay any penalty as per the consistent practise adopted by this Tribunal in such cases. Thus, there will be great relief to the appellant if the orders passed by the learned First Appellate Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, the liberty to revive these applications, only after payment of tax and interest as indicated above, is reserved to the appellant." 2. Learned counsel for the appellants pointed out that the assessment orders were passed by the Assessing Officer in absence of representative of appellant since there were some internal disputes between them. Be that as it may, assessment was made ex-parte. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeals) and were not directly at issue before the Tribunal. 4. Be that as it may, considering the fact that the assessment proceedings were framed ex-parte and question is of pre-deposit at first appellate stage, we direct the appellant to deposit sum of Rs. 5 lacs with the department by way of pre-deposit latest by 15.1.2016, upon which, the appeals would be entertained by the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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