2019 (11) TMI 1218 - HC - Customs

Maintainability of appeal - non-compliance with the pre-deposit - HELD THAT - The respondent has filed affidavit dated 22nd October, 2019 wherein she has stated that the entire amount of pre-deposit payable by her in terms of stay orders of the Tribunal, have been deposited. In support, evidence of payment of deposits has also been annexed. In view of the affidavit, Mr. Shetty submits that the appeal itself is now listed on the board of the Tribunal for final hearing. The grievance of the petitioner that the deposit as directed by the Tribunal has not been done by the petitioner, is not correct - Petition disposed off.

Summary

Issues:
Challenge to order of Customs, Excise and Service Tax Appellate Tribunal regarding rectification application and compliance with pre-deposit requirement.

Analysis:
The petitioner challenged the order of the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal) dated 31st May, 2017, seeking rectification of the order dated 27th July, 2016, which restored the respondent's appeal. The petitioner contended that the respondent had not complied with the pre-deposit as directed by the Tribunal, rendering the appeal inadmissible. On the other hand, the respondent, through Mr. Motwani, argued that the directed amount had been deposited and some related appeals were already pending for final hearing before the Tribunal. Mr. Motwani undertook to file an affidavit confirming the deposit within two weeks. Consequently, the respondent submitted an affidavit on 22nd October, 2019, confirming full payment of the pre-deposit amount as per the Tribunal's stay orders, supported by evidence of payment. Mr. Shetty, representing the respondent, informed that the appeal was now scheduled for final hearing. Mr. Jetly, for the Revenue, did not contest the facts presented in the respondent's affidavit.

The Court observed that the respondent had indeed complied with the pre-deposit requirement, as evidenced by the affidavit and supporting payment documents submitted on 22nd October, 2019. Consequently, the Court found no merit in the petitioner's grievance regarding non-compliance with the Tribunal's directive. As a result, the petition challenging the Tribunal's order was disposed of in favor of the respondent, affirming the compliance with the pre-deposit condition and allowing the appeal to proceed for final hearing before the Tribunal.