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TMI Blog2013 (6) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner. Law fastens liability on the defaulter and it is the defaulter who can be penalized for its own act unless otherwise expressly provided under any statutory authority. The respondents have failed to show any provision of law or statutory authority whereby the non-deposit of amount by M/s. VAL would entail automatic dismissal of appeal of the petitioner when the condition of the pre-deposit in the case of the petitioner has been waived completely. Tribunal was not right in ordering that the appeal of the petitioner shall stand automatically dismissed in case the amount by M/s. VAL as directed by the Tribunal is not deposited. - C.W.P. No. 8433 of 2012 with CWP Nos. 8526, 8547 and 8688 of 2012 - - - Dated:- 31-5-2012 - Ajay Ku ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit, i.e. duty paid on inputs. As per the Cenvat Credit Scheme, any assessee paying duty on inputs or capital goods which are used in the manufacture of finished goods is entitled to credit of duty paid on inputs and capital goods and the same is credited in books like credit in pass-book in banking system. The credit entered in the registers can be used for the payment of duty on finished goods and the amount in the credit balance is debited at the time of discharge of duty liability. The petitioner during the period in question i.e. 2002-04 was registered with the Department as a registered dealer. Investigation was conducted against M/s. VAL and the factory premises were inspected on 19-4-2006. During search, shortage of raw m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case M/s. VAL fails to make pre-deposit, the appeals of all the parties would stand automatically dismissed. Hence, the present writ petition against the impugned order. 5. We have heard learned counsel for the parties. 6. Learned counsel for the petitioner submitted that the Tribunal had erred in directing that non-deposit of Rs. 2.5 crores as duty by M/s. VAL would result in automatic dismissal of all the appeals without any further hearing. According to the learned counsel, a person who had not committed any default, could not be penalized for the same. Elaborating his submissions, it was urged that in case M/s. VAL who is required to make a pre-deposit did not comply with the order of the Tribunal, the observations of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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