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2018 (1) TMI 767

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..... of the amount pending disposal of the appeal and the Department have been drawn into the litigation ever since 2014 onwards - with a view to protect the interest of Revenue and also to give an opportunity to the assessee to remedy the breach, this Court is inclined to issue appropriate directions. While rejecting the challenge to the impugned order, direction is issued to the petitioner to pay a sum of ₹ 75 lakhs on or before 16.02.2018 - petition disposed off. - W.P.No.33758 of 2017 W.M.P.Nos.37399 & 37400 of 2017 - - - Dated:- 22-12-2017 - T. S. Sivagnanam, J. For Petitioner : Mr.R.L.Ramani Senior Counsel For Mr.B.Raveendran For Respondent : Mr.S.Rajasekar Senior Panel Counsel ORDER Heard Mr.R.L.Ramani, lea .....

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..... petition and submitted that the writ petition is not maintainable and no indulgence should be granted to the petitioner as they have defaulted in complying with the order passed by the CESTAT and having failed up to the Hon'ble Supreme Court, it is a fit case where the writ petition should be dismissed by the exemplary costs. 5. Prior to the present round of litigation, the petitioner preferred an appeal to the CESTAT against the very same impugned order and filed an application for waiver of pre-deposit. The Tribunal considered the submissions and directed pre-deposit of ₹ 1 Crore 50 lakhs as against the demand of more than 15 Crores. The Tribunal also fixed the time frame within which the condition should be complied with and .....

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..... ble to recover a portion of the amount pending disposal of the appeal and the Department have been drawn into the litigation ever since 2014 onwards. Therefore, with a view to protect the interest of Revenue and also to give an opportunity to the assessee to remedy the breach, this Court is inclined to issue appropriate directions. It is made clear that this Court is not inclined to interfere with the Order-in-Original dated 10.01.2014 impugned in this writ petition. To be noted that the appeal filed by the petitioner before the Tribunal was dismissed on a technical ground i.e. non-compliance of the order of pre-deposit within the time permitted. On facts, it appears to be a reasonable case where one opportunity can be granted to the petiti .....

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