Satish Khalap vs Commissioner Of Central Excise, ...

(Arising out of Order-in-Original No. Belapur/12/Bel I/R-IV/COMMR/SFA/2014-15 dt.28.11.2014 passed by the Commissioner of Central Excise, Belapur )

For approval and signature: Honble Mr. P.S.Pruthi, Member (Technical)

Honble Mr. Ramesh Nair, Member (Judicial)

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1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it should be released under Rule 27 of the : No CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3. Whether Their Lordships wish to see the fair copy : Seen of the Order?

4. Whether Order is to be circulated to the Departmental : Yes authorities?

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Satish Khalap Mantech Counting Systems Pvt. Ltd. Svizera Labs Pvt. Ltd.

Maneesh Pharmaceuticals Pvt. Ltd. :

Appellant Vinay Sapte

VS

Commissioner of Central Excise, Belapur :

Respondent

Appearance

Shri Ahsok Kumar Singh, Advocate for Appellant

Shri A.K. Singh, Additional Commissioner (A.R) for respondent

CORAM:

Mr. P.S.Pruthi, Member (Technical) Mr. Ramesh Nair (Judicial)

Date of hearing : 20/07/2015 Date of decision : 20/07/2015

ORDER NO.

Per : P.S. Pruthi

The Five appeals are listed for maintainability on the ground that the mandatory pre-deposit has not been made in terms of Section 129 of the Act.

2. The Ld. Counsel brings on record the judgment of the Honble Punjab & Haryana High Court in the case of Super Threading (India) Pvt. Ltd. & Others to contend that where a show cause notice is issued before the amended Section 129E of the Customs Act came into existence, Section 129E of the Act as it stood before the amendment will apply. He fairly concedes that there is a judgment of the Co-ordinate Bench in the case of Maneesh Exports (EOU) & Others vide Order No. A/1295-1297/15/EB dt. 18.5.2015 which considered all judgments including the above mentioned Honble High Court judgment and came to the conclusion that amended Section 129E will apply in such cases.

3. On the other hand, Ld. AR has brought to our notice the judgment of the Honble High Court of Allahabad in the case M/s. Jaiswal Industries Vs. Commissioner of Central Excise 2015-TIOL-1449-HC-ALL-CX which has clearly decided the issue against the appellant.

4. We have considered the submissions. Respectfully following the decision of the Co-ordinate Bench we hold that the amended Section 129E of the Customs Act will apply in these cases. Therefore, the appeals filed by the appellants are not maintainable for failure to deposit the amounts specified in Section 129E of the Act. Reliance is placed on the High Court of Allahabad judgment (Supra).

5. Appeals are not maintainable.

(Dictated in court)

(Ramesh Nair) Member (Judicial)

(P.S.Pruthi) Member (Technical)

SM.

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