9911796707
TMI Blog2006 (3) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... o quash and set aside the order dated October 31, 2005 rendered by the Customs, Excise Service Tax Appellate Tribunal, New Delhi, in C/M/797/05 C/ROA/157/05 in Appeal No. 0414/02, by which the prayer made by the petitioner to restore the appeal on file has been dismissed on the ground that the petitioner had made false averments to the effect that with reference to Stay Order No. 285-288/02-B, dated November 13, 2002, the matter had reached upto the Supreme Court and remanded to the Tribunal for reconsideration. 3. The petitioner is engaged in the business of Ship-Breaking at Alang, near Bhavnagar. The department proposed to assess the bunker fuel oil and ship stores, such as foodstuff on board of a number of vessels imported by the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns stipulated in order dated September 19, 2001, by March 31, 2002. The Commissioner (Appeals) dismissed the appeals filed by the petitioner as well as others for non-compliance of the conditions stipulated in order dated September 19, 2001, vide order dated June 13, 2002. Against the order of the Commissioner (Appeals), the petitioner preferred Appeal No. C/414/02 before the Customs, Excise Service Tax Appellate Tribunal, New Delhi on July 29, 2002. The petitioner submitted stay application before the Tribunal. On November 13, 2002, the Tribunal granted stay on condition of the petitioner depositing a sum of Rs. 3 Lakhs against the total demand of Rs. 12,05,840/-. The petitioner submitted a modification application on December 14, 2002 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der dated February 12, 2004 holding that there was no error or mistake apparent on the face of the record, when the permission was granted to the learned advocate for the petitioner to withdraw the appeal. Feeling aggrieved by the order of the Tribunal, the petitioner preferred Special Civil Application No. 3153 of 2004 before this Court, praying to remand the matter for de novo consideration by the Assistant Commissioner of Customs, Bhavnagar. It may be mentioned that others had also filed petitions along with the petitioner. Those petitions were dismissed by the High Court vide order dated September 20, 2004. Thereafter the petitioner requested the Assistant Commissioner of Customs on September 6, 2004 to undertake de novo proceedings for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manded to the Tribunal for reconsideration. In Para-1 of the application for restoration of appeal, it was averred by the petitioner that; "In reference to the Stay Order No. 285-288/02-B, dated 13-11-2002 (xerox copy annexed as Annexure-A), the matter reached upto the Hon'ble Supreme Court and ultimately, ordered vide order dated 15-7-2005 (xerox copy annexed as Annexure-B) to deposit the amount in terms of the order of the Tribunal. Applicant was directed to deposit Rs. 3,00,000/- against the entire demand of the customs duty of Rs. 12,05,840/- on fuel oil and foodstuff of the ships imported for breaking during the period from 1991-92 to 1996-97. But, as directed by the customs to reach their revenue target figure, applicant deposited ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion which would fly in the face of the provisions of Article 14 of the Constitution. Therefore, this Court is of the opinion that the Tribunal was not justified in not entertaining the restoration application filed by the petitioner on the ground that false averments were made in the restoration application to the effect that the matter of the petitioner had reached upto the Supreme Court. Mr. A.D. Maru, learned counsel for the petitioner has stated at the Bar that cases of other ship-breakers were considered by the Tribunal pursuant to direction of the Supreme Court and that the Tribunal had remanded the matters to the Commissioner (Appeals), who, in turn, has remanded the matter to the Assistant Commissioner of Customs, Bhavnagar for rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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