Colourtex Industries Limited vs Commissioner Of Customs, Ahmedabad
- CitationAppeal No. : C/12594-12595/2014 [C/ORS/10023,10024/2015]
Ratio decidendi
The rule this decision rests on
The appeals are dismissed for non-compliance with an earlier stay order, which required pre-deposit of 50% of the confirmed duty; a further application to modify that stay order, premised on the reference of the issue to a Larger Bench, does not on its own justify relief from the pre-deposit condition, so the Tribunal will not entertain such a modification application where the applicant has previously sought and been granted time for compliance and has not complied.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
(Arising out of OIO Nos. 07 and 08/COMMR/2014 dated 09.4.2014, Passed by Commissioner of Customs, Ahmedabad)
Colourtex Industries Limited : Appellant (s)
Vs.
Commissioner of Customs, Ahmedabad : Respondent (s)
Represented by :
For Assessee : Shri N.K. Tiwari, Consultant
For Revenue : Shri J. Nagori, Authorised Representative
For approval and signature :
Mr. P.K. Das, Hon'ble Member (Judicial) Mr. R.K. Singh, Hon'ble Member (Technical)
1 Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No 2 Whether it should be released under Rule 27 of CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3 Whether their Lordships wish to see the fair copy of the Order?
Seen 4 Whether Order is to be circulated to the Departmental authorities?
Yes
CORAM :
Mr. P.K. Das, Hon'ble Member (Judicial) Mr. R.K. Singh, Hon'ble Member (Technical)
Date of Hearing / Decision : 15.01.2015
ORDER No. A/10061-10062/2015 Dated 15.01.2015
Per : Mr. P.K. Das;
By stay order M/14212-14214/2014 dated 29.09.2014 the applicants were directed to pre-deposit 50% of the Customs duty confirmed by the adjudicating authority and report compliance on 24.11.2014. The applicant filed application for modification of the said orders. By order No. M/16102-16103/2014 dated 01.12.2014, the Tribunal dismissed the modification applications. It is seen from the stay order that learned counsel seeks some time for compliance of the stay orders. On the basis of prayer of the learned counsel, four weeks time was granted for reporting compliance on 01.01.2015.
2. Today, learned Counsel submits that they have again filed a modification application for modification of the stay orders, on the ground that the issue is referred to the Larger Bench. We do not find any merit in the applications filed by the applicant. It is seen that, on the earlier occasion, learned counsel sought time for compliance of the stay orders. At this stage, we do not find any reason to entertain the modification applications. Accordingly, we dismiss both the appeals for non-compliance of stay orders. Miscellaneous applications filed by the applicants are also dismissed.
(Dictated and pronounced in the Court)
(R.K. Singh) (P.K. Das) Member (Technical) Member (Judicial) ..KL
2
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