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TMI Blog2012 (11) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... and the penalty payable by the petitioner. The petitioner filed the appeals in Nos. E/1159/2009 and E/1160/2009 challenging the said order before the Customs, Excise and Service Tax Appellate Tribunal, Bangalore, (for short 'the CESTAT'). In the said appeals, the petitioner has filed the Applications Nos. E/Stay/789/09 and E/Stay/790/09 seeking exemption from making pre-deposit as provide under Section 35-F of the Central Excise Act, 1944. The CESTAT has passed an order at Annexure-C dated 19-5-2010 waiving the pre-deposit and also granting stay of recovery, pursuant to the order-in-original referred to above. The Revenue filed an appeal before the Division Bench of this Court in CEA No. 112/2010 challenging he said order. This Court after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is the subject matter of the appeals before the CESTAT. The petitioner filed a memo as per Annexure-E dated 5-9-2011 before the CESTAT to take up the appeals for final disposal. This was followed by yet another memo at Annexure-F dated 20-9-2011 for the similar purpose. Thereafter, the petitioner sent a letter to the Superintendent of Central Excise, Bangalore, as per Annexure-G dated 21-9-2011, requesting him not to take action to recover the disputed tax till the appeals are disposed of. 4. It is not in dispute that the appeals were listed on 3-10-2011 and on that day, the matters were heard and reserved for orders. However, the CESTAT has not passed the orders till this day. In the meantime, the Superintendent of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ' and 'F' to take up the appeals for final hearing. It is the common case of the parties that the appeals were heard on merits on 3-10-2011 and reserved for orders. Therefore, the respondents cannot contend that the petitioner has not co-operated with the CESTAT for disposal of the appeals. The Division Bench of this Court has clearly stated that if the assessee does not co-operate with the CESTAT for disposal of the appeals, the interim order passed by the CESTAT stands set aside and assessee has to deposit the amount. As noticed above, the petitioner has co-operated with the CESTAT and the CESTAT has already reserved the matter. 7. Having regard to the facts and circumstances of the case, I direct the respondents not take steps to r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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