Custom, Excise & Service Tax Tribunal
M/S D.D. Pharmaceuticals Pvt. Ltd vs Cce, Jaipur I on 2 December, 2008
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Block No. 2, R.K. Puram, New Delhi 110 066. Principal Bench, New Delhi COURT NO. II Excise Appeal No. 1570 of 2008 M/s D.D. Pharmaceuticals Pvt. Ltd. Appellant [Shri Bipin Garg, Advocate] Versus CCE, Jaipur I Respondent
[Shri S. Shah, Auth. Rep. (DR)] CORAM : Honble Shri D.N. Panda, Judicial Member Honble Shri Rakesh Kumar, Technical Member DATE OF HEARING : 02/12/2008.
Order No. ________________ Dated : ,,,,,,,,,,,_____________ Per. D.N. Panda :-
Learned counsel Shri Bipin Garg submits the position that an amount of Rs. 1,93,249/- (Rupees One Lakh Ninety Three Thousand Two Hundred Forty Nine only) was adjusted against the PLA account of the Appellant on 31st January 2008 towards demand raised in Adjudication. This adjustment was done after the adjudication order was passed on 22/10/2007. This aspect was considered by the lower Appellate Authority for which he disposed of the appeal on 09/06/2008 granting waiver of pre-deposit. But such a factual position not being placed before Tribunal, the Appellant was directed for making pre-deposit of duty amount of Rs. 1,93,249/-. Shri Garg further submits that the miscellaneous application listed today is only to explain the above position so that realization of the balance demand shall be ordered to be stayed.
2. Learned DR for revenue submits that the factual position stated by the appellant is correct and accordingly appropriate order may be passed.
3. Hearing both the sides and considering averment of both sides. We dispose the miscellaneous application with direction that there shall be stay of the realization of the balance demand raised by the order of adjudication till disposal of appeal. We make it abundantly clear that we have not interfered with the earlier stay order passed but we make above clarification looking into the factual position.
4. In the result, the miscellaneous application is disposed of in the above terms. (Dictated and pronounced in open court) (D.N. Panda) Judicial Member (Rakesh Kumar) Technical Member PK