2012 (12) TMI 1055 - AT - Central Excise

Summary

Issues involved: Modification application for deposit, challenge to stay order, jurisdiction of Tribunal to pass orders post Supreme Court decision.

Modification application for deposit: The appellant sought to deposit Rs. 50 lakhs in installments, but the Tribunal noted that the Hon'ble High Court had already extended the time for deposit, making the amount due within the extended period. The appellant's challenge to this order in the Hon'ble Supreme Court was dismissed, merging the Tribunal's order with the Supreme Court's decision. The Supreme Court granted one week for compliance with the Tribunal's interim order.

Challenge to stay order: The appellant's challenge to the stay order passed by the Tribunal led to proceedings in the Hon'ble High Court and subsequently in the Hon'ble Supreme Court. The Supreme Court's dismissal of the Special Leave Petition (SLP) resulted in the Tribunal's order being merged with the Supreme Court's decision, requiring compliance within a specified timeframe.

Jurisdiction of Tribunal post Supreme Court decision: The Tribunal, being a subordinate court, acknowledged its lack of power to pass any further orders post the Supreme Court's decision. As a result, the Tribunal dismissed the miscellaneous application filed by the appellant, emphasizing the need to adhere to the direction of the Apex Court. A notice was issued to the appellant to show cause for potential dismissal of their appeal due to failure to comply with the Supreme Court's directive. The appellant was given the opportunity to present a defense against the show cause notice either in person or through an authorized representative.