9911796707
TMI Blog2015 (9) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... stipulated by the Tribunal. The second compliance was on 28.2.2014 by way of cash, which was certainly beyond the period of time. Therefore, the appellant has complicated the matters for themselves, but demonstrated their bona fides by first making a debit entry in the CENVAT book and next making a cash deposit. In essence, the appellant has suffered to the extent of 100% of the duty levied. - orders of the Tribunal are set aside. The appellant shall be taken to have complied with the conditional order - Decided in favour of assessee. - Civil Miscellaneous Appeal Nos.1523 and 1524 of 2015 and M.P.Nos.1, 1 & 2 of 2015 - - - Dated:- 7-8-2015 - Mr. V. Ramasubramanian and Mr. T. Mathivanan, JJ. For the Petitioner : Mr. K.S. Govinda Pras ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty demanded within four weeks and to report compliance by 30.7.2012. 6. It appears that instead of making a deposit, the appellant debited an amount of ₹ 6,42,717/-, representing 50% of the duty amount in their RG23A CENVAT book vide entry No.3645 dated 13.7.2012. Unfortunately, the appellant did not even bring this to the notice of the Tribunal nor the representative of the appellant appeared before the Tribunal, when the appeal was called on 30.7.2012. Consequently, the appeal was dismissed by the Tribunal by an order dated 30.7.2012. 7. Compounding matters further, the appellant filed an application for restoration on the ground that they had complied with the conditional order, but again failed to appear before the Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erged with another company by an order of the Karnataka High Court passed under Sections 391 to 394 of the Companies Act, 1956 way back on 4.1.2008. Therefore, even if the Department proceeds against the appellant any further, the amalgamation has to be given effect to. In such circumstances, it will be in the interests of the Department itself to have the amendment of the cause title allowed. 11. Therefore, both the civil miscellaneous appeals are allowed. The orders of the Tribunal are set aside. The appellant shall be taken to have complied with the conditional order. The amendment is allowed and the Tribunal is directed to take up the appeal and dispose it of on merits within a period of six months. No costs. Consequently, the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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