9911796707
TMI Blog2014 (2) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... in favour of assessee. - W.P.(C) No. 19355 of 2012 with Misc. Case No. 16687 of 2012 - - - Dated:- 7-1-2013 - I. Mahanty and R. Dash, JJ. Shri S.C. Lal, Senior Counsel, for the Petitioner. Shri B.A. Prusty, Counsel, for the Respondent. ORDER Heard Mr. S.C. Lal, learned Senior Counsel for the petitioner and Mr. B.A. Prusty learned counsel for the Revenue. 2. In the present writ application, challenge has been made by the petitioner to an order dated 14-5-2012 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata in Excise Appeal No. E/A/270/2009 wherein the following order has been passed: None present for the appellants. Heard the ld. A.R. for the Department. We find that vide this. Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rements of pre-deposit as directed by the Tribunal by order dated 6-3-2012, by way of reversal of credit entry in the Entry Book under Rule 9 of Cenvat Credit Rules, 2004 at its Unit registered at Ghaziabad in the State of Uttar Pradesh. In order to establish such contention, Annexure-4 has been filed, which is a copy of the entries made in the Entry Book of Duty Credit Register which indicates that on 1st May, 2012, a sum of Rs. 9,27,639.00 had been reversed in the said duty credit book, which in effect tantamounted to deposit of excise duty. 4. Learned counsel for the petitioner placed reliance on various judgments in support of his contentions and in particular, the judgment of the High Court of Punjab and Haryana at Chandigarh in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9A of the said Act, and satisfies the conditions and observes the procedures as notified by the Central Government in this regard. Rule 12A(4) - A large tax payer may transfer, CENVAT credit available with one of his registered manufacturing premises or premises providing taxable service to his other such registered premises by,- (i) making an entry for such transfer in the record maintained under rule 9; (ii) issuing a transfer challan containing registration number, name and address of the registered premises transferring the credit as well as receiving such credit, the amount of credit transferred and the particulars of such entry as mentioned in clause (i), and such recipient premises can take CENVAT credit on the bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissal is passed reasonable and meaningful opportunities ought to be given, without the same being afforded if the appeal is dismissed it would amount to injustice for an assessee should be given a chance as to make pre-deposit or to take decision with regard to proceeding of the appeal. The Division Bench also came to hold that the proper course and procedure of the Tribunal would be wherever pre-deposit is required either the same should be dispensed with fully or partially on application being made. If such dispensation is not allowed then the Tribunal would issue a show cause before taking up the appeal for dismissal on account of failure of pre-deposit. 7. Having heard the learned Senior Counsel for the petitioner and learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to reach its conclusion in accordance with law. In order to hasten the determination of such question, the petitioner is directed to appear (through counsel) before the Tribunal with a certified copy of this order on or before 4th February, 2013 and the Tribunal may fix an appropriate date for consideration of the aforesaid issues. Till such determination takes place, no coercive action shall be taken against the petitioner. 9. With the aforesaid observations and directions, the writ petition is disposed of. 10. Urgent certified copy of this order be granted on proper application. Misc. Case No. 16687 of 2012 11. In view of the order passed in W.P. (C) No. 19355 of 2012, the present Misc. case is disposed of. - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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