The Commissioner, Tirupattur ... vs Commissioner Of Central Excise, ...
- CitationAppeal No.05/2013
Ratio decidendi
The rule this decision rests on
Where a higher court has directed a party to make a deposit in specified instalments as a condition of pending proceedings, and the party fails to comply, the subordinate tribunal is bound to give effect to that direction in letter and spirit, and may dismiss the party's appeal for such non-compliance.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No.05/2013 (ST), dated 20.06.2013 passed by the Commissioner of Central Excise, Chennai-III]
THE COMMISSIONER, TIRUPATTUR MUNICIPALITY APPELLANT
Versus
COMMISSIONER OF CENTRAL EXCISE, CHENNAI-III RESPONDENT
Appearance:
For the Appellant Shri N.K. Ponraj Adv.
For the Respondent Ms. Indira Sisupal AC (AR)
CORAM:
Honble Shri D.N. Panda, Judicial Member Honbe Shri R. Periasami, Technical Member
Date of hearing/decision 10-02-2015
FINAL ORDER NO. 40160 / 2015
Per D.N. Panda:
Learned counsel submits that yesterday only his client got a copy of the order of Honble Madras High Court passed in C.M.A. No.3155 of 2014 & M.P. No.1 of 2014 on 08.12.2014.
2. On the submission above, copy of the order was looked into. Honble High Court of Madras in para 10 (i) directed the appellant to make deposit of the amount as ordered by Tribunal in six equal regular instalments on or before 1st of every month. The first instalment was to commence from January, 2015. But that is not done by appellant.
3. Tribunal being subordinate to the Honble High Court, its duty is to carry out the direction in letter and spirit. Therefore, for non-compliance to the direction of the Honble High Court, appeal is dismissed.
4. It may be stated that when the matter came up before Tribunal 02.01.2015, the appellant kept the Tribunal in dark without bringing to its knowledge about the order of Honble High Court passed on 08.12.2014. (Dictated and pronounced in open court)
(R. PERIASAMI) (D.N. PANDA) TECHNICAL MEMBER JUDICIAL MEMBER
ksr 16-02-2015
DRAFT Remarks
I II III
Date of dictation 10.02.2015
Draft Order - Date of typing 11.02.2015
Fair Order Typing 16.02.2015
Date of number and date of dispatch 17.02.2015
3 ST/42098/2013
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