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2016 (10) TMI 1120 - AT - Central ExciseValidity of Ex-parte stay order - Held that - Perusal of the records shows that they have not complied with the directions of the Tribunal regarding deposit of 50% of the duty confirmed and also 50% of the penalty imposed on the appellant. Instead of complying with the directions of the Tribunal, they have simply moved an application for setting aside the ex parte decision - In view of non-compliance of the Stay Order, all the appeals are dismissed.
Issues: Non-compliance with Tribunal's Stay Order
Analysis: The judgment by the Appellate Tribunal CESTAT BANGALORE involved the issue of non-compliance with a Stay Order dated 02.02.2016. The appellant had filed an application for recalling the ex parte Stay Order, mentioning that their miscellaneous application for setting aside the ex parte order should be taken up for hearing first. However, the Tribunal had directed the appellant to deposit 50% of the duty confirmed against them and 50% of the penalty imposed, with a compliance report due by 13.04.2016. The records revealed that the appellants had not complied with the Tribunal's directions regarding the deposit. Despite the opportunity to argue their case, no one appeared, leading to the Tribunal's conclusion that the appellants had intentionally not complied with the Stay Order. As a result, all appeals were dismissed. This judgment highlights the importance of complying with Tribunal orders, especially regarding the deposit of duties and penalties as directed. Non-compliance with such orders can have serious consequences, as seen in this case where all appeals were dismissed due to the appellant's failure to adhere to the Tribunal's directives. It serves as a reminder for parties involved in legal proceedings to diligently follow the instructions given by the Tribunal to avoid adverse outcomes like dismissal of appeals. The Tribunal's decision to dismiss the appeals underscores the significance of respecting and adhering to judicial orders to maintain the integrity of the legal process and ensure fair and just outcomes.
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