TMI Blog2019 (1) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... six months from the date of communication of this order - application disposed off. - GA No. 3282 of 2018, CEXA No. 96 of 2018 - - - Dated:- 17-12-2018 - Justice I. P. Mukerji And Justice Amrita Sinha For the Appellant : Mr. Pranab Kr. Dutta, Sr. Advocate, Ms. Sutopa Roy Chowdhury, Advocate, Mr. Ratnesh Kr. Rai, Advocate, Mr. Anunoy Basu, AdvocateMr. Ankan Rai, Advocate For the Respondent : Mr. Bhaskar Prosad Banerjee, Advocate And Mr. Parashar Baidya, Advocate ORDER The Court: In an excise matter, the Customs Excise and Services Tax Tribunal, East Regional Bench, Kolkata by its order dated 3rd September 2013 directed the appellant company ( the appellant ) to pay 50% of the duty within eight weeks of communication o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his application. Mr. Banerjee, learned Advocate for the respondent department opposed this application. He submitted that this High Court could not extend the time granted by the Supreme Court. The time granted by the Supreme Court had elapsed without the appellant taking any steps in the matter and at this point of time the order of the tribunal could not be enforced by this Court by accepting security. The appeal had been dismissed long ago. Mr. Dutta, learned senior Advocate, for the appellant made straight forward submissions. He said that it would appear from the admitted records of the respondent department that a little higher than ₹ 42,87,107/- and to be more specific ₹ 42,88,000/- was lying with the Department on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia reported in 2014 (304) E.L.T. 641 (S.C.)]. Further more, Mr. Dutta draws the attention of this Court to Section 35F of the Central Excise Act, 1944 before its amendment, which applied to this case. He said that this duty deposit could be demanded if the goods of the appellant were not under the control of the Central Excise Authorities. In this case the appellant s goods were in the control of the respondents. To sum up, he said there was enough security in their hand to enable the tribunal to hear the appeal as well as not to take any steps for realization of their dues pending hearing of the appeal. We agree with such submission. We think that an order dismissing an appeal on the ground of failure of the appellant to make the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
