Bombay High Court
Synise Technologies Ltd vs The Commissioner Of Central Excise Pune ... on 26 October, 2018
Bench: A.S.Oka, A.K. Menon
1 nma-55.18.doc
pmw
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORIGINAL SIDE
NOTICE OF MOTION NO.55 OF 2018
IN
CENTRAL EXCISE APPEAL NO.86 OF 2017
Synise Technologies Ltd. ... Applicants
In the matter between
Synise Technologies Ltd. ... Appellants
Vs.
The Commissioner of Central Excise,
Pune III Commissionerate, Pune ... Respondent
Mr. Makrand Joshi i/b. MAX Legal for the Applicants.
Mr. M. Dwivedi for the Respondent.
CORAM : A.S.OKA AND A.K. MENON, JJ.
DATE : 26th OCTOBER 2018.
P.C. :
1 Heard the learned counsel appearing for the applicants
(appellant) and the learned counsel appearing for the respondent. The
prayer is for modification of the order dated 22 nd November 2017 passed
in Notice of Motion No.1689 of 2017. Clauses (i) to (iv) of the said order
dated 22nd November 2017 read thus :-
"(i) There will be interim relief in terms of prayer clause (a)
subject to applicant complying with the following
conditions:
(a) The applicant shall deposit with the respondent a
sum of Rs.5 lakhs within a period of one month from
today; and
(b) the applicant shall furnish the bank guarantee of any
nationalised bank for securing a sum of Rs.15 lakhs to
the satisfaction of Prothonotary and Senior Master of
this Court within a period of six weeks from today.
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(iii) The respondent shall be heard by the Prothonoary and
Senior Master before accepting the bank guarantee.
(iv) On the failure of the applicant to comply with any of the
aforesaid two conditions within the stipulated time, the
interim relief shall stand vacated without further
reference to the Court."
2 The learned counsel appearing for the applicants pointed out
that a sum of Rs.5 Lakh was deposited on 14 th December 2017 as can be
seen from counterfoil annexed as Exhibit - B to the affidavit in support.
He has also tendered across the bar, a Service Taxpayer's Counterfoil
which shows that a sum of Rs.15 Lakh has been deposited on 28 th
February 2018.
3 The order dated 16th February 2018 records that the
applicants were willing to deposit a sum of Rs.15 Lakh instead of
furnishing bank guarantee of a sum of Rs.15 Lakh.
4 Thus, instead of furnishing bank guarantee in the sum of
Rs.15 Lakh as directed under the order dated 22 nd November 2017, the
applicants have deposited a sum of Rs.15 Lakh. The amount of Rs.15 Lakh
is not deposited within a period of six weeks as specified in the order
dated 22nd November 2017. But, it can be treated as substantial
compliance. However, in view of deposit of the said amount, the order
dated 22nd November 2017 needs modification. Accordingly, we dispose
of the Notice of Motion by passing the following order :-
ORDER
(i) In view of deposit of amounts of Rs.5 Lakh and 15 Lakh respectively by the applicants there will be interim relief in terms of prayer clause (a) of Notice of Motion No.1689 of 2017 and to that extent, the order dated 22 nd ::: Uploaded on - 30/10/2018 ::: Downloaded on - 01/11/2018 23:27:15 ::: 3 nma-55.18.doc November 2017 is modified;
(ii) Needless to add that the deposit of the aforesaid amounts will be subject to final outcome of the appeal;
(iii) Notice of Motion is accordingly disposed of.
(A.K. MENON, J.) (A.S.OKA, J.)
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