M/S. Vaibhav Auto Industries vs Commissioner Of Central Excise & S.T., ...

(Arising out of OIO-08-10-COMMR-RAJU-AHD-II-2012 dated 06.06.2012, Passed by Commr. (Appeals) C. Excise & Customs, Ahmedabad)

M/s. Vaibhav Auto Industries : Appellant (s)

Vs.

Commissioner of Central Excise & S.T., Ahmedabad : Respondent (s)

Represented by :

For Assessee : Shri N.K. Tiwari, Consultant For Revenue : Shri G.C. Prajapati, 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/10060/2015 Dated 15.01.2015

Per : Mr. P.K. Das;

By stay order No. M/13167/WZB/HAD/2013 dated 11.07.2013, the applicant was directed to pre-deposit 50% of the amount of duty confirmed by the adjudicating authority and to report compliance on 17.10.2013. The applicant filed application for modification of the stay order. By miscellaneous order No. M/15017/2013 dated 24.10.2013, the Tribunal observed that the application for modification of the stay order is devoid of merits and dismissed as such. However, the period of compliance of stay order was extended up to 31.12.2013. Thereafter, the appellant approached to the Honble Gujarat High Court against the stay order passed by the Tribunal. The Honble Gujarat High Court by judgment dated 06.3.2014 directed the Tribunal to consider the issue afresh after imposing cost on the appellant. By order No. M/12349/2014 dated 01.05.2014, the Tribunal directed the applicant to pre-deposit an amount of Rs.1,00,00,000/- (Rupees One Crore) within a period of twelve weeks and to report compliance on 04.8.2014. The appellant again filed application for modification of the stay order. By order No. M/14059/2014 dated 09.09.2014, the Tribunal ordered the applicant to pre-deposit an amount of Rs. 60,00,000/- (Rupees sixty lakhs) within four weeks and report compliance on 13.10.2014. The applicant again went to the High Court challenging the Tribunal order dated 09.09.2014. By judgment dated 10.10.2014 in SCA No. 14271 of 2014, the Honble High Court extended the period of compliance up to 31.12.2014. It is also directed that if the applicant fulfils the said condition of pre-deposit, the Tribunal shall hear the appeal on merit.

2. Learned Consultant on behalf of the applicant submits that they have deposited only Rs. 30 Lakh. He further submits that they have filed an application before the Honble High Court for extension of time for compliance of the stay order. We find that the Honble High Court by order dated 10.10.2014 extended the time for compliance of the stay order up to 31.12.2014. However, the applicant neither produced the compliance report nor any further order from the Honble High Court. In view of that, the appeal is dismissed for non-compliance of stay order.

(Dictated and pronounced in the Court)

(R.K. Singh) (P.K. Das) Member (Technical) Member (Judicial) ..KL

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