9911796707
TMI Blog2013 (3) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... would be one thing to say that a particular explanation is not accepted and absolutely different to say that there is an admission. Thus hasten to observe that ultimately the matter is to be adjudicated upon and decided in the pending appeals and hence, no final comments on the merits of the case either way have been made. Thus considering the submissions that the petitioner's matter had been before the Board of Industrial and Financial Re-construction ('BIFR') and where the matter was allegedly dropped as the Company could not be revived. It is submitted that despite these odds, the Directors of the petitioner-Company are making all out personal efforts for revival of the Company and they have paid off dues of one of its secured credito ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aipur passed the Order-in-Original on 02.04.2008 pursuant to the show cause notice dated 15.03.2007 served on the petitioner on the allegations of clandestine removal of the processed Man Made Fabrics (MMF); and held the petitioner-company liable to make payment of central excise duty to the tune of Rs.22,32,781/- and further ordered recovery of interest under Section 11AB of the Central Excise Act, 1944 ('the Act of 1944'); and the penalty to the tune of Rs.22,32,781/- under Section 11AC of the Act of 1944. The petitioner-company unsuccessfully challenged the order so passed by the Additional Commissioner before the Commissioner, Central Excise (Appeals), who proceeded to reject the appeals by his order dated 11.08.2008. Aggrieved by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eposit the entire duty demanded with interest and penalty within eight weeks. This writ petition was considered on 09.08.2012 when this Court took note of the submissions on behalf of the petitioner that the Company was in the process of revival and also took note of the fact that the petitioner showed its willingness to make payment of a sum of Rs.22,32,781/-, being the principal amount of the duty in question and having got prepared a pay order therefor. Taking note of the submissions of the petitioner, notices were ordered to be issued to the respondents for final disposal with interim protection to the petitioner with the following order:- In this writ petition seeking to question the order dated 29.05.2012 as passed by the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich are required to be generated including that of Assessee Code. Let the notices be issued to the respondents to show cause why this petition be not admitted and finally disposed of at the admission stage. Issue notice of the stay application also. Notices be made returnable on 03.09.2012 and be given 'dasti', if so desired. In the meanwhile, the appeals aforesaid as pending before the Tribunal shall not be dismissed only on the ground of non-fulfillment of the condition of pre-deposit provided the petitioner deposits the aforesaid Pay Order in the office of respondent No.2 on or before 13.08.2012. We may observe that upon offer by the petitioner, the respondent No.2 shall accept this Pay Order, of course, without prejudice to the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of pre-deposit for its prima facie dissatisfaction with the explanation of the Director of the Company, the Tribunal appears to have made rather hard an observation as if it were a case of admission regarding clandestine removal by the appellant i.e., the petitioner. The observations foregoing are to indicate that at the given stage, the Tribunal appears to have over-stepped the aspect of prima facie case and rather made an assumptive and hard observation about the alleged admission of the petitioner. It would be one thing to say that a particular explanation is not accepted and absolutely different to say that there is an admission. We would hasten to observe that ultimately the matter is to be adjudicated upon and decided in the pending ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... security before the Tribunal for making payment of the remaining amount, in case so required, as per the final order tobe passed in the appeals. Accordingly, this petition is partly allowed to the extent and in the manner indicated above. The petitioner shall deposit further an amount of Rs.11,16,000/- (eleven lacs and sixteen thousand) within a period of four weeks from today with the respondent No.2. In relation to the remaining amount in question, the petitioner shall furnish a solvent security before the Tribunal for making payment, in case so required as per the final orders to be passed in the appeals.It is made clear that if the petitioner carries out the requirements of this order i.e., of making further payment and furnishing the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
