9911796707
TMI Blog2014 (2) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... the grant of partial dispensation with predeposit, the amount of penalty or part of it should be deposited, the Tribunal shall give strong reasons to indicate why the deposit attributable to penalty amounts should be made. In fact, we have noticed that the Tribunal in its orders, while granting partial deposit, has generally not been insisting on deposit of penalty amount - we set aside the order of the Tribunal dated 29 October 2013 of CESTAT directing appellant no.1 to deposit a penalty of ₹ 5,00,000/and directing appellant no.2 to make a predeposit of ₹ 1,00,000/towards penalty. The rest of the order of the Tribunal is not disturbed. We accordingly direct the appellants to deposit the amount equal to 50% of the duty confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 2013 from the impugned order and the appeal was listed for hearing before us on 20 January 2014. However, due to paucity of time, the appeal could not be taken up for admission and was adjourned. The appellants, therefore, informed the Tribunal by their advocate's letter dated 21 January 2014 to the Registrar of the Tribunal that the appeal before the High Court was not taken up for admission and was adjourned and therefore the Tribunal may adjourn the matter listed before it for compliance on 21 January 2014 to any other date after 4 February 2014 convenient to the Tribunal. We are informed by the counsel that the above fact was also informed to the Tribunal on 21 January 2014 at the hearing. However, the Tribunal did not grant any adjo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further points out that the order of dismissal was pronounced in open court by the Tribunal. However, the order dated 21 January 2014 dismissing its appeal is not yet ready with the Registry of the Tribunal. Apart from the above administrative issue of the Tribunal, it is most unfortunate that the Tribunal did not wait for admission hearing of this appeal by this Court. 5. It was as far back as on 29 September 2009 that in Jaiprakash Strips Ltd. vs. Union of India, 2009 (243) ELT 341 (Bom.), another Division Bench of this Court made the following observations: 6. One additional fact in this case is that appeal was dismissed when the matter was pending before this court by the Tribunal even when its attention was brought to the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the appellant reporting compliance and on failure to do so, dismissed the appeal for noncompliance of stay order dated 14 May 2013. 3. It is most unfortunate that the CESTAT dismissed the appeal for noncompliance of the order dated 14 May 2011, inspite of the aforesaid facts being brought to the notice of the CESTAT. In all fairness to the appellant and deference to this Court, CESTAT ought to have awaited the result of the hearing of appeal before this Court which was fixed on 3 July 2013 itself. An adjournment by a couple of days in the above circumstances would have been in the interests of justice besides avoiding multiplicity of proceedings. 7. In view of the above orders, the dismissal of of the appeal in the above circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cases where the Tribunal is of the view that notwithstanding the grant of partial dispensation with predeposit, the amount of penalty or part of it should be deposited, the Tribunal shall give strong reasons to indicate why the deposit attributable to penalty amounts should be made. In fact, we have noticed that the Tribunal in its orders, while granting partial deposit, has generally not been insisting on deposit of penalty amount. 11. In view of the above discussion, we set aside the order of the Tribunal dated 29 October 2013 of CESTAT directing appellant no.1 to deposit a penalty of Rs.5,00,000/and directing appellant no.2 to make a predeposit of Rs.1,00,000/towards penalty. The rest of the order of the Tribunal is not disturbed. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
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