Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2013 (9) TMI 905

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , for the Respondent. JUDGMENT The assessee is on appeal as against the order of the Customs, Excise and Service Tax Appellate Tribunal, rejecting the appeal on the ground that the assessee had not complied with the directions of this Court dated 19-12-2011 in W.P. No. 29001 of 2011, whereby this Court confirmed the order of the Tribunal directing the assessee to pay a pre-deposit of Rs. 1 Crore .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lly a sum of Rs. 1,57,32,841/- was paid by the assessee. The said facts were not brought on record in the stay application filed before the Tribunal. 3. On the other hand, the Tribunal indicated that the assessee paid only Rs. 82,78,258/-. Based on the said statement, the Tribunal directed the assessee to deposit a further sum of Rs. 1 Crore. Since the appellant had already paid a sum of Rs. 1,57 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lying with the condition of additional deposit ought to have been considered in proper perspective. In such circumstances, learned Senior Counsel for the assessee submits that the order of the Tribunal suffers a serious error. 5. Countering the claim of the assessee, the learned Standing Counsel pointed out that when the assessee had not complied with the order of this Court in letter and spirit, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates