2009 (1) TMI 572 - AT - Central Excise

Appeal to Appellate Tribunal - Miscellaneous application - Order - Stay order - Modification of

Summary

The Appellate Tribunal CESTAT, New Delhi, consisting of Shri D.N. Panda and Rakesh Kumar, JJ., heard the representation of Shri Bipin Garg, Advocate, for the Appellant, and Shri S. Shah, DR, for the Respondent. An issue arose during the order process where an application dated 1-12-2008 formed the basis of an order passed on 2-12-2008, but the application was unnumbered and no filing fees were paid. Upon being brought to their attention on 15-1-2009, the Tribunal directed corrections to the final order to reflect the date of the application. The Registry was instructed to accept filing fees from the appellant, register the application, and make corrections to the order. The revised order clarified that an amount of Rs. 1,93,249 was adjusted against the PLA account of the Appellant on 31st January 2008, after an adjudication order on 22-10-2007. The lower Appellate Authority had granted waiver of pre-deposit on 9-6-2008, but the Tribunal required the Appellant to make a pre-deposit. After hearing both sides, a direction was made for a stay of the realization of the balance demand until the appeal was disposed of. The Tribunal emphasized that this could not be interpreted as interference with the earlier stay order. The miscellaneous application dated 1-12-2008 was thus disposed of accordingly. The order was dictated and pronounced in open court.