TMI Blog2018 (7) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... t with regard to taking into account the deposits already made by the Assessee during the investigation and assessment period in question. The provisions of Section 130 of the Act as were applicable for the person who files an appeal in this Court requires existence of a substantial question of law for maintaining such appeal before this Court - there are no such substantial question of law to be arising in the present case, because not only the present appeal has been filed in the second round of litigation by the Appellants- Assessee, but essentially the Appeal arises out of an interlocutory order passed by the learned Tribunal initially on 20.03.2013 and again on 11.02.2016 rejecting the Miscellaneous Application filed by the Appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd as Annexure-F. 3. However, despite the said Order passed by the Cognate Bench of this Court on 3.7.2014, the Assessee still approached the learned Tribunal again by way of aforesaid Miscellaneous Application on 29.09.2014. 4. However, no mention of the amendment of Section 129E of the Act with effect from 6.8.2014 was made in the said Miscellaneous Application filed on 29.09.2014. Even the Instructions issued by the Central Board of Excise and Customs, Ministry of Finance, Department of Revenue, Government of India, ['CBEC , for short] vide Circular 984/08-2014-CX dated 16.09.2014 which is now sought to be relied upon by the learned Counsel for the Appellants and which inter alia, provides that the amount of duty paid by the As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted the Order passed by the Tribunal. 9. Having heard the learned Counsels for the parties, we are of the opinion that the Appellants- Assessee has dragged the matter in the litigation about the stay application itself filed before the learned Tribunal for unduly long period and for the reasons best known to the Appellants-Assessee, the correct legal position of amendment of law with effect from 6.8.2014 as well as CBEC Instructions issued on 16.09.2014 were not brought to the notice of the learned Tribunal for making a request with regard to taking into account the deposits already made by the Assessee during the investigation and assessment period in question. Not only repetitive Fora were approached viz., the Tribunal and this Court, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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