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2009 (9) TMI 64

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..... the appeal was dismissed. We are aware that it is open to the Tribunal to dismiss an appeal for non compliance. We are also aware of the fact that it is open to the Tribunal in the absence of pre-deposit by the stipulated date to dismiss the appeal. However, when a party brings to the notice of the Tribunal that an appeal is preferred and is pending judicial exercise to avoid multiplicity of proce .....

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..... e Tribunal pursuant to an order passed by this court in Writ Petition No. 5641 of 2008 decided on 4th September 2008. The case of the petitioners before us was that their case was similar to the case of M/s. Ambika Waste Management Pvt. Ltd. passed by the Addl. Commissioner of Central Excise Customs, Aurangabad. The Tribunal directed that the petitioner should deposit a sum of Rs. Two lakhs. The .....

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..... ount. The Tribunal had noted that the Commissioner had not considered the evidence and in these circumstances set aside the order and directed the petitioner to deposit Rs. 10,00,000/- (Rupees ten lakhs). On remand, an order came to be passed on 5th August 2008 whereby the appeal preferred by M/s. Ambika Waste Management was dismissed. Against that order, M/s. Ambika Waste Management preferred an .....

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..... e position than in the case of M/s. Ambika Waste Management Pvt. Ltd. The Sum of Rs. 10 lakhs roughly works upto 1/4th of the amount. The petitioner herein have already deposited 1/4 th of the amount. The petitioners therefore had made out a strong prima facie case. Treating the petitioner's differently by itself would cause undue hardship. 6. One additional fact in this case is that appeal w .....

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