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TMI Blog2016 (4) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... 377; 25,00,000/- (Rupees twenty five lakhs only) within a further period of three weeks. The time frame fixed herein shall be treated as peremptory. If remittances as directed herein are not made, the Tribunal would not be obliged to take up the restoration application. Further proceedings on the basis of Ext.P9 notice will be kept in abeyance, initially for a period of three weeks awaiting deposit of ₹ 25,00,000/- as aforesaid, and if such amount is deposited, the same will be kept in abeyance for a further period of three weeks awaiting further deposit of ₹ 25,00,000/-. If both such amounts are deposited, Ext.P9 will stand deferred and would thereafter be guided by any decision that the CESTAT may issue on Ext.P7 restoratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e directions of this Court. In the meanwhile, on account of non-payment of amounts covered by the order of the CESTAT, the appeal which was pending before it came to be dismissed. It was submitted that such dismissal was even before the first respondent had approached this Court with the central excise appeal against the conditions imposed in the waiver order. The first respondent, thereupon filed an application for restoration of the appeal pending before the CESTAT. Pending that, the Department initiated further proceedings and Ext.P9 was issued notifying the first respondent that an amount of ₹ 5,05,70,159/- available in the Bank account of the first respondent will be appropriated by the Department. The learned single Judge has gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Therefore, we reject the submission on behalf of the first respondent that it was liable to pay ₹ 50,00,000/- and avail the support of the CENVAT credit of ₹ 50,00,000/-. This means that without depositing another amount of ₹ 50,00,000/-, the contents of Ext.P5 judgment, as also, the order of the Honourable Supreme Court of India for enlarging the time for payment, would not be satisfied. 8. The application pending before the CESTAT for restoration of the dismissed appeal is a matter which will have to be taken independent course. That has to be considered by the Tribunal on its merits and within the format of law, including within its available jurisdiction even to allow restoration on terms. But such an exercise cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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