Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2018 (4) TMI 1194

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ant before us has neither made any deposit nor made request for extension of time to comply the Order - appellant herein was given enough time for compliance of pre-deposit order but had failed to comply with the same. There is no merit in the application for restoration of appeal - ROA application dismissed. - C/ROA/40482/2017 in C/40887/2013 - Misc Order No. 40099/2018 - Dated:- 8-2-2018 - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppellant deposited the amount on 27.06.2017. The ROA application has been filed by the appellants pursuant to the pre-deposit. Since the appellant has complied the pre-deposit order, Ld. Counsel prayed that the appeal may be restored to the files of the Tribunal. He relied on the following decisions in support of his arguments:- a. Classic Builders (Madras) Pvt. Ltd. Vs. Cestat, Chennai 2016 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ST, Salem Misc. Order Nos. 40486-40487/2017 dt. 19-09.2017 c. Siva Industries Engg. Works Vs. CCE ST, Coimbatore Misc. Order No. 40488/2017 dt. 19.09.2017 d. Yes Yes Hitech Promoter (I) Ltd Vs. CCE ST, Salem Misc. Or. No. 40222-40223/2017 dated 29/05/2017 4. Heard both sides. 5. The Tribunal vide above stated Miscellaneous Order had directed the appellant to pre- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he objection raised merits consideration. After the Miscellaneous Order was passed the appellant has not made any effort to comply with the Order as no amount was paid at all. The appellant did not request to extend the time to comply or seek modification of the order. Instead he has slept over the order passed against him for over two years and has then paid the amount. If such practice is allowe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e. The appellant before us has neither made any deposit nor made request for extension of time to comply the Order. Further, in the case cited by the appellant, the amount ordered to be deposited was huge and the appellant had deposited substantial portion within the prescribed time. The balance of ₹ 37,00,000/- was deposited without much delay. The appellant herein was given enough time for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates