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TMI Blog2009 (12) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... rder passed in Excise Appeal Nos. 844 845 of 2009, while disposing of the stay Application Nos. 820 821 of 2009 on 3rd June, 2009, on the ground that the applicants have filed appeal before the Allahabad High Court and the same has been admitted on the substantial questions of law framed in the memorandum of appeal. The substantial questions of law which have been framed in the memorandum of appeal are as under : (i) Whether the Hon ble Tribunal is justified not to recall the stay order dated 3-6-2009 when the stay cum waiver application was listed for hearing for the first time and inspite of the application filed by the appellants immediately after having the knowledge of the ex parte order and the fact that the counsel did not appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the Commissioner was under challenge before them? (vii) Whether the Hon ble Tribunal is justified in directing the appellants to deposit the adjudged amount of penalties when the main noticee and its officers and Directors who have allegedly wrongly availed the Cenvat credit have been exonerated from imposition of penalties by the settlement Commissioner? (viii) Whether the Hon ble Tribunal is justified in deciding the stay cum waiver application without taking into account the contentions of the appellants? 3. Undisputedly, there is no stay granted to any of the orders passed by this Tribunal in the said Excise Appeal Nos. 844 845 of 2009, while admitting the appeal by the Allahabad High Court. Considering the same, it was ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that too in spite of giving number of opportunities to file compliance report does not arise at all. In the facts and circumstances of the case, no purpose will be served by keeping the appeal pending, ignoring the mandate of Section 35F of the Central Excise Act, 1944 and the fact that the High Court has not granted any stay in the matter, even though the appeal is admitted. As the law mandates dismissal of appeal in the facts of the case and as it would not affect, the proceedings in High Court in any manner, while dismissing these applications, we are constrained to dismiss the appeals themselves for the reasons stated above. Accordingly, the applications are dismissed along with Excise Appeal Nos. 844 845 of 2009. - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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