2016 (10) TMI 671

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..... sh Chandra Sharma, JJ. Mr. Kamal Dave, for the appellant Mr. Vijay Vyas, for the respondents ORDER BY THE COURT ( PER HON'BLE MR. SANGEET LODHA, J.) 1. This appeal is directed against order dated 14.10.13 passed by the Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi ('the Appellate Tribunal') whereby an appeal preferred by the appellant against the or .....

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..... d 12/14.12.12. 3. Aggrieved thereby, the appellant preferred an appeal before the Appellate Tribunal, accompanied by an application seeking stay on the demand. The stay petition preferred by the appellant was dismissed by the Appellate Tribunal for non-prosecution and the appellant was directed to discharge the assessed liability pursuant to the adjudication order dated 30.12.10, confirmed by the .....

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..... by the assessee for recalling/modification of the said order, rejecting the stay petition preferred for non-prosecution ? 6. With the consent of learned counsel for the parties, the appeal is finally heard at this stage. 7. Learned counsel appearing for the appellant submitted that the Appellate Tribunal has seriously erred in rejecting the appeal preferred by the appellant for alleged default .....

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..... the demand was dismissed by the Appellate Tribunal for non prosecution and the appellant was directed to pre-deposit the assessed liability pursuant to adjudication order dated 30.12.10 passed by the Additional Commissioner of Central Excise, Jaipur-II, affirmed by the CCE (A), Jaipur-II. But then, the fact remains that the appellant had preferred an application for recall/modification of order pa .....

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..... e order impugned passed by the Appellate Tribunal dismissing the appeal for non compliance of the order directing pre-deposit of the assessed liability without deciding the application preferred by the appellant as aforesaid, is not justified and deserves to be set aside. 11. Accordingly, the appeal is allowed. The order impugned dated 14.10.13 passed by the Customs, Excise & Service Tax Appellat .....

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