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

..... towards the satisfaction of the condition on pre-deposit does not arise - Considering all the submissions of the learned Senior Counsel as regards the compliance of the order, since the fact has not been taken note of by the Tribunal, the proper course would be to set aside the order of the Tribunal and restore the appeal back to the files of the Tribunal for it to consider the claim of the appell .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... had not complied with the order of this Court, the appeal was liable to be dismissed for non-compliance of the provisions of Section 35 of the Central Excise Act. Aggrieved by this the present appeal. 2. Learned Senior Counsel for the appellant pointed out that after the dismissal of the writ petition, the assessee moved the Tribunal for modification of its order passed on the condition of pre- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ,583/- be taken on record, so that the assessee might be permitted to make further payment of Rs. 25,45,417/-, which was available in the CENVAT account. The Tribunal pointed out that since the order had already been passed by this Court confirming the order of the Tribunal, the question of relaxing the condition and thereby taking up the appeal did not arise. 4. Learned Senior Counsel appearing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uch circumstances, the question of adjustment of CENVAT credit towards the satisfaction of the condition on pre-deposit does not arise. 6. Considering all the submissions of the learned Senior Counsel as regards the compliance of the order on 14-2-2012, since the said fact has not been taken note of by the Tribunal, the proper course herein would be to set aside the order of the Tribunal and re .....

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