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2013 (12) TMI 1028 - AT - Central ExciseOpportunity to appear and argue Waiver of Pre-deposit - Held that - The Tribunal had given sufficient opportunities to the petitioners to appear and argue their stay petitions on merits - Such opportunities were not availed - looking to the sizable amount of duty demand and its overall impact along with penalties and interest, on certain suitable condition of imposing cost, to enable the petitioners to appear before the Tribunal and argue their Stay Petitions on merits - The petitioners stay petitions before the Tribunal are revived - Assessee directed to deposit Rupees Fifteen Thousand as pre-deposit upon submission rest of the duty to be stayed till the disposal Partial stay granted.
Issues: Compliance with High Court directives, revival of Stay Petitions and appeals, deposit of Rs.15,000, setting aside impugned orders, restoration of Stay Petitions and appeals, listing for disposal.
The judgment by the Appellate Tribunal CESTAT AHMEDABAD, delivered by Mr. M.V. Ravindran, addressed the issue of compliance with directives from the Hon'ble High Court. The appellant, through their counsel Shri S.R. Dixit, informed the Tribunal about moving the High Court against the dismissal of appeals for non-compliance. The High Court directed the appellant to appear before the Bench and provide evidence of depositing Rs.15,000. The Tribunal noted the compliance with the High Court's directions, leading to the revival of Stay Petitions and appeals, which were restored to their original numbers for disposal on a specified date. Another issue dealt with in the judgment was the setting aside of impugned orders by the Tribunal. Despite the petitioners not availing sufficient opportunities to argue their stay petitions on merits, the Tribunal, under certain conditions including imposing costs, decided as a special case to enable the petitioners to present their case. The Tribunal set aside the impugned orders and revived the stay petitions, emphasizing the need for depositing Rs.15,000 with the Gujarat State Legal Services Authority by a specified date. Failure to comply with this directive could result in the Tribunal ignoring the presence of the petitioners and passing appropriate orders without further warning. Furthermore, the judgment focused on the restoration of Stay Petitions and appeals following the appellant's compliance with the High Court's directives. The Tribunal directed the Registry to list the Stay Petitions and appeals for disposal on a specified date after restoring them to their original numbers. This comprehensive analysis of the judgment highlights the key issues of compliance with directives, revival of Stay Petitions and appeals, deposit requirements, setting aside impugned orders, restoration process, and listing for disposal, providing a detailed overview of the legal proceedings and decisions made by the Tribunal.
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