9911796707
TMI Blog2013 (5) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. ORDER Issue notice. 2. Mr. Satish Kumar, Sr. Standing Counsel accepts notice on behalf of Revenue and submits that the appeals may be disposed of without counter affidavit. 3. The petitioners felt aggrieved by an order of the Customs, Excise and Service Tax Appellate Tribunal ('Tribunal', for short) dated 3-4-2012 by which their appeals were dismissed. The substantial question of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort of the present appellants' circumstances. It merely directed as follows :- "19. Keeping in view the facts and circumstance of the case, and guidelines issued by the Apex Court in the matter of calling for pre-deposit under section 35F of the Central Excise Act in Benera Valves Ltd. v. CCE reported in 2006 (204) E.L.T. 513 (S.C.), the main applicant, M/s. K.P. Pouches is directed to deposit 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f March 2012, the appeal filed by main party M/s. K.P. Pouches Pvt. Ltd. being appeal No. 2808 of 2010 was dismissed for the failure to make the pre-deposit under Section 35F of the Central Excise Act, in terms of the order of the Tribunal dated 8th of December 2011. The appellants, however, were given extension of one week to deposit the amount of penalty respectively imposed upon them. 2. Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sum of Rs. 5,00,00,000/- the present appellants need not deposit any amount. The adjudicatory order would disclose that the liability fastened on each one of the appellants was different and in any event far below Rs. 5,00,00,000/-. In the case of Shri Ravi Singhal it is Rs. 1,00,00,000/-, Rs. 1,50,00,000/- for Supreme Road Transport Pvt. Ltd. and Rs. 50,00,000/- for Supreme Trading Co. In these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, should be considered individually and separate orders should be passed, rather than making an order that has to depend on the outcome of some other appellant's compliance with the terms of order in his (or its) case. 7. In view of the above discussion this Court is of the opinion that the impugned order of the Tribunal has to be set-aside. The Tribunal shall grant a hearing to the present appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
