Supreme Court - Daily Orders
Kirtikumar Jawaharlal Shah vs Union Of India on 15 April, 2014
2,ITEM NO.51 COURT NO.12 SECTION III
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Petition(s) for Special Leave to Appeal (Civil) No(s).20643/2012
(From the judgement and order dated 30/01/2012 in CEA No.26/2011 of
The HIGH COURT OF BOMBAY AT NAGPUR)
KIRTIKUMAR JAWAHARLAL SHAH Petitioner(s)
VERSUS
UNION OF INDIA & ANR. Respondent(s)
(With prayer for interim relief and office report)
Date: 15/04/2014 This Petition was called on for hearing today.
CORAM :
HON’BLE MRS. JUSTICE RANJANA PRAKASH DESAI
HON’BLE MR. JUSTICE MADAN B. LOKUR
For Petitioner(s)
Mr. Shirish K.Deshpande,Adv.
For Respondent(s)
Mr. K. Radhakrishnan, Sr. Adv.
Mr. Rajiv Nanda, Adv.
Ms. Sunita Rani Singh, Adv.
Mr. B.K. Prasad, Adv.
UPON hearing counsel the Court made the following
O R D E R
Leave granted.
The Appeal is disposed of in terms of the signed order.
(Vishal Anand) (Indu Pokhriyal)
Court Master Court Master
(Signed Order is placed on the file) IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.4589 OF 2014 (Arising out of SPECIAL LEAVE PETITION (Civil) No(s).20643/2012 KIRTIKUMAR JAWAHARLAL SHAH Petitioner(s) VERSUS UNION OF INDIA & ANR. Respondent(s) O R D E R Leave granted.
On 15-9-2005, the Customs, Excise and Service Tax Appellate Tribunal directed the appellant to deposit about Rs.18 lakhs as condition precedent under Section 35 (F) of the Central Excise Act, 1944 so that the appellant’s appeal could be entertained. On 18-5-2007, the Tribunal reduced the amount to Rs.9 lakhs. On 5-11-2007, the Tribunal dismissed the appeal as the appellant could deposit only Rs.6 lakhs. The appellant filed restoration application which was rejected on 25-6-2008. The appellant filed seco nd application for restoration on 21-8-2008. On 7-5-2009, the second restoration application was rejected. The appellant challenged this Order by filing Writ Petition. Pending second restorat ion application, the appellant paid the remaining amount of Rs.3 lakhs. On 21-11-2011, the appellant filed Central Excise Appeal No.26/11 under Section 32 G of the Central Excise Act challenging the Order dated 7-5-2009 by which the second restoration application was dismissed. By the impugned order, the High Court dismissed the appeal on the ground that the appellant did not disclose to th e High Court that the Writ Petition filed by the appellant challenging the Order dated 7-5-2009 was dismissed by the High Court. It is the appellant’s case that in fact this fact was disclosed in the Statutory Appeal. On 13-8-2012, this Court asked the counsel for the appellant whether the appellant is still ready to deposit an additional amount of Rs.9 lakhs within such time as may be granted by this Court. This Court observed that if he does so, his plea for revival of the appeal which stands dismissed may be -2- considered. On 21-8-2012, learned counsel for the appellant stated that the appellant was willing to deposit an additional amount of Rs.9 lakhs. He was granted six weeks time to deposit the s aid amount.
We are informed that now the appellant has deposit ed Rs.9 lakhs. Learned counsel for the appellant has filed additional documents. He has filed a Certificate dated 1-10-2012 issued by the Superintendent, Office of the Superintendent, Central Excis e, Customs & Service Tax, Range - GONDIA. This certificate states that the appellant has deposited an amount of Rs.9 lakhs on 1-10-2012. In view of this, it is clear that the appellant has deposited an additional amount of Rs.9 lakhs. Thus, a total amount of Rs.18 lakhs has been deposited by the appellant.
In view of this, we revive Appeal No. E/1192/2004 filed by the appellant in the Customs, Excise & Service Tax Appella te Tribunal. The Customs, Excise & Service Tax Appellate Tribunal is directed to dispose it of in accordance with law.
The appeal is disposed of in the afore-stated terms.
.......................J (RANJANA PRAKASH DESAI) .....................J (MADAN B. LOKUR) NEW DELHI;
APRIL 15, 2014.