Custom, Excise & Service Tax Tribunal
M/S. Baba Leather Impex Pvt. Ltd vs Cce, New Delhi on 7 October, 2008
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO. 2, R.K. PURAM, NEW DELHI COURT II CUSTOMS APPEAL NO. 49 TO 54 OF 2008 [Arising out of Order-in-Original No. 07/GS/CC/DRI/NCH/2007 dated 31.08.2007 passed by the Commissioner of Central Excise (Adjudication), New Customs House, New Delhi] For approval and signature: Honble Mr. S.S. Kang, Vice President, Honble Mr. Rakesh Kumar, Member (Technical) 1. Whether Press Reporters may be allowed to see the order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? 2. Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? 3. Whether their Lordships wish to see the fair copy of the order? 4. Whether order is to be circulated to the Departmental authorities? M/s. Baba Leather Impex Pvt. Ltd., M/s. Baba Le Crafts (P) Ltd., M/s. Trade & Trends, M/s. Trade Dignity, M/s. Do Best Trade Corporation Shri Raj Kumar Anand, Appellants Vs. CCE, New Delhi Respondent
Appearance:
Shri Piyush Kumar, Advocate for the appellants;
Shri A.K. Madan, Departmental Representative, for the Revenue;
Coram:
Honble Mr. S.S. Kang, Vice President, Honble Mr. Rakesh Kumar, Member (Technical) Date of Hearing: 7th October, 2008 FINAL ORDER NO._________________ dated __________ Per S.S. Kang:
Heard both sides.
2. The Tribunal vide stay order dated 2.6.2008 directed the applicants to make pre-deposit of the amount mentioned in the stay order within a period of 8 weeks and the matter was fixed for reporting compliance on 11.8.2008. Applicants challenged the stay order and the Honble Delhi High Court vide order dated 12.8.12.8.2008 directed the applicants to file application before the Tribunal in respect of their financial hardship within 3 weeks. The Honble High Court held as under:-
The tribunal not having considered the said plea, we are of the view that the petitioners should be entitled to move a further application before the tribunal taking up the plea of financial hardship specifically. We also permit the petitioners to place all the material on record which may not have been there before the tribunal in the first round with regard to financial hardship. Till such time the tribunal takes a decision on the applications to be moved by the petitioners in respect of the plea of financial hardship, the tribunal shall not insist upon the compliance of the order impugned herein. Mr. Rawal states that the petitioner shall move the appropriate applications within three weeks along with all the material all the materials and documents. It is expected that the tribunal shall expeditiously dispose of such applications, if made within the time indicated above after giving the petitioners an opportunity of hearing. In case no such applications are filed within three weeks, then the impugned order shall operate fully.
4. The Honble High Court directed the applicants to filed the application within 3 weeks from the date of order and in case application is not filed within 3 weeks then the impugned order shall operate fully. From the record we find that the applicants have not filed any application as directed by the Honble High Court. The applicants filed a set of documents on 2.9.20098 containing written submission, balance sheet etc. Learned Counsel submitted that the written submission should be treated as application as per order passed by the Honble High Court. We find that the set of papers contains copy of written submissions, copy of Income-tax return etc. but we find that there is no application in respect of financial hardship. There is procedure laid down in the CEGAT (Procedure) Rules for filing an application. The written submission which the applicants wants to be considered as application, there is no verification as required under the CEGAT (Procedural) Rules. Therefore, we find no merit in the contention of the applicants that there written submission should be treated as application. As the appellants have not filed any application within three weeks as directed by the Honble High Court, nor they have complied with the condition of the stay order, hence, the appeals are dismissed for non-compliance to the provisions of Section 129E of the Customs Act.
(Dictated & pronounced in the Open Court.) (S.S. KANG) VICE PRESIDENT (RAKESH KUMAR) MEMBER (TECHNICAL) Dated 7th October, 2008 RK