2007 (10) TMI 625

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Customs, Excise and Service Tax Appellate Tribunal ('Tribunal'), Principal Bench, New Delhi in Appeal No. 609-612 of 2006. By its order dated December 29th, 2006, the Tribunal required the Appellants to make a pre-deposit of ₹ 2.5crores as a condition for the hearing of the appeal filed by it. The said order was challenged by the Appellants in W.P.(C) No.2332 of 2007. Meanwhil .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eposit that amount. We are not inclined to grant any further time to Appellants and, therefore, we are proceeding to pass the order dismissing the appeal. The allegation against the Appellants is that they were exporting garments and grossly overvaluing those garments probably to obtain benefits on the basis of the value of the exports. The Respondents found that the Appellants were sendi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d circumstances of the case as noticed hereinabove, we do not find any ground to interfere with the impugned order dated 26th March, 2007 or even the order dated 29th December, 2006 passed by the Tribunal concerning the pre-deposit. The Appellants have enriched themselves by ₹ 22 crores and could have surely deposited ₹ 2.5 crores as required by the Tribunal. No substantial question .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X