9911796707
TMI Blog2015 (12) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... SC,C.B. EXCISE, SRI.THOMAS MATHEW NELLIMOOTTIL,SC,CB EX JUDGMENT K.T. SANKARAN,J. The facts are not in dispute. On agreement, the case is taken up for final hearing. 2. The appellant is a Government of Kerala undertaking, engaged in the manufacture and export of Floor Matting. A licence was issued to the appellant to import machinery at a concessional rate of duty on condition that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Service Tax Appellate Tribunal. The appellant also filed an application for dispensing with the condition for pre-deposit. The Tribunal passed Annexure-E order dated 24.11.2011 directing the appellant to make a deposit of 5,00,000/- within six weeks. Annexure-E order was challenged by the appellant in Customs Appeal No.4/2012 before this Court, which was disposed of as per Annexure-F judgment da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-E order shows that the appellant being a Government undertaking, had no intention to evade payment of duty and that more than 50% of the export obligation was discharged by the appellant. It is also indicated in Annexure-E order that the appellant was earnestly pursuing the matter with the DGFT (Director General of Foreign Trade) for extension of the period for attaining target. It is true that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pre- deposit of 5,00,000/- on or before 31/12/2014. At the time when the High Court disposed of Customs Appeal No.4 of 2012 on 10.2.2012, the Commissioner of Customs was represented by the Standing Counsel. He did not make a submission before this Court. So, a substantial question of law arises as to how the judgment of this Court should be implemented and whether for that purpose, it is necessar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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