9911796707
TMI Blog2013 (8) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... on the Managing Director of the company, waiver and stay were granted. The company was required to report compliance to the DR on 13.02.2013. The report of the DR that no pre-deposit had been made by the appellant-company was considered by this bench on 20.02.2013, on which date a Miscellaneous Application (No. 25267/2013, filed by the company and its Managing Director arose for consideration of this bench. However, the advocate who appeared for the company sought adjournment on the ground that his senior would like to present the miscellaneous application. The bench acceded to the advocate's request and adjourned hearing on the miscellaneous application to 25.02.2013. Accordingly, the matter arises for report of compliance on the one hand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon'ble High Court. 3. We have given careful consideration to the submissions. As rightly submitted by the learned Superintendent CAR) and fairly conceded by the learned counsel for the appellants, the claim for depreciation of value of the imported goods was not raised by the parties before the adjudicating authority nor in the appeal or stay applications filed by the parties before this Tribunal. The question whether, on the available records, a prima facie case was made out by the parties was carefully considered by this bench in Stay Order dated 27.12.2012. Having found no such case for the appellants, pre-deposit was ordered and, that too, only to the extent of Rs. 1.5 crores against demand of duty of Rs. 3.95 crores. There was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Stay Order is concerned, it was passed after due consideration of the case set up by the appellants and the records submitted in support thereof. In this scenario, the miscellaneous application has to be rejected for want a prima facie case for modification of the Stay Order. It is also pertinent to note that our Stay Order is appealable to the jurisdictional High Court. No appeal was filed by any of these parties. Apparently, the present miscellaneous application is the result of a haphazard attempt to evade pre-deposit wholly or partly. 5. The miscellaneous application is rejected. For the ends of justice, we grant 7 days time to the appellant-company to make the pre-deposit as required by Stay Order dated 27.12.2012 and report complian ..... X X X X Extracts X X X X X X X X Extracts X X X X
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