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TMI Blog2012 (10) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... ardship has been pointed out the time for depositing the amount is extended by two weeks from today, as prayed - no substantial question of law arises - against assessee. - CEA No.39 of 2012(O&M) - - - Dated:- 26-9-2012 - MR. AJAY KUMAR MITTAL J. MR. GURMEET SINGH SANDHAWALIA J. Present:- Mr. Jagmohan Bansal, Advocate for the appellant. Ajay Kumar Mittal, J. 1. This appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Tribunal is justified to impose cost upon the appellant? d) Whether the learned Tribunal is justified to order deposit when the appellant has strong prima facie case on merits? e) Whether grave and palpable injustice would be caused to the appellants if the respondents are permitted to execute the legal order? 2. Briefly, the facts as narrated in the appeal may be noticed. The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sum of Rs. 57,37,690/- in respect of Cenvat credit availed on capital goods. The appellant submitted reply to the notice. After considering the matter, vide order dated 15.7.2011, Annexure A.5, respondent No.1 confirmed the duty amounting to Rs. 57,37,690/-, disallowed Cenvat Credit of inputs amounting to Rs. 24,21,464/- and denied credit amounting to Rs. 7 lacs in respect of goods found short. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdship has been pointed out. However, learned counsel for the appellant prayed for extension of time for complying with the orders of the Tribunal. 5. No question of law much less substantial question of law arises in the appeal and the same is dismissed. However, the time for depositing the amount is extended by two weeks from today, as prayed. It is clarified that in case the petitioner depo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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