TMI Blog2018 (4) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... he prayer for interim relief as well soon after the service of the order upon them and there was no justification for it to have waited till the end of the limitation period, but the assessee Company for no valid reason has failed to do so. The present writ petition is disposed of with a direction to the petitioner assessee Company to deposit a sum of ₹ 10 lakhs within a period of one wee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /11/2017. 3. The prescribed limitation for filing further appeal before the CESTAT is 90 days from the date of receipt of the impugned order. 4. The assessee without any valid rhyme or reason has not approached the second Appellate Authority even after lapse of about three months and at the fag end of the limitation period when the Respondent Department has initiated action for encashment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... temporary relief may be granted to the petitioner assessee Company subject to the condition that the petitioner assessee Company would deposit about 50% of the demand in question namely against the Bank guarantee of ₹ 22,80,485/-, the petitioner assessee Company would deposit a sum of ₹ 10.00 lakhs with the Respondent Department within a period of one week from today. 7. By way of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bank Guarantee as well as the said interim relief will abide by any further orders to be passed by the learned Tribunal once the assessee petitioner Company prefers such an Appeal before the Tribunal which should be filed before expiry of the limitation period of 90 days which is said to be expiring on 28/02/2018. 11. With the above observations, the present writ petition stands disposed of. No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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