Custom, Excise & Service Tax Tribunal
(I) M/S Prinik Steels (P) Ltd vs Commissioner Of Central Excise, ... on 18 April, 2013
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,
EAST REGIONAL BENCH : KOLKATA
MA-83056 & 83314/13
& Ex. Appeal Nos.533-536/10
Arising out of O/O No.CCE/BBSR I/10/2010 dated 26.02.2010 passed by Commr. of Central Excise, Customs & S.Tax., BBSR.
For approval and signature:
DR. D. M. MISRA, HONBLE JUDICIAL MEMBER
DR. I. P. LAL, HONBLE TECHNICAL MEMBER
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 should be released under Rule 27 of the
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not? :
3. Whether His Lordship wishes to see the fair copy
of the Order? :
4. Whether Order is to be circulated to the Departmental
Authorities? :
(i) M/s Prinik Steels (P) Ltd.
(ii) Shri Ghanshyam Das Agarwal
(iii) Shri Mukesh Agarwal
(iv) Shri Rajeev Agarwal
APPELLANT(S)
VERSUS
Commissioner of Central Excise, Customs & S.Tax, BBSR I
RESPONDENT (S)
APPEARANCE Shri Kartik Kurmy, Advocate for the Appellant (s) Shri K. P. Das, Supdt. (A.R.) for the Department CORAM:
DR. D. M. MISRA, HONBLE JUDICIAL MEMBER DR. I. P. LAL, HONBLE TECHNICAL MEMBER DATE OF HEARING & PRONOUNCEMENT : 18. 04. 2013 ORDER NO.M-63-64/A-106-109/Kol/2013 Per Dr. D. M. Misra :
These two Miscellaneous Applications are filed by the applicants. In the first Miscellaneous Application No.83056/13, the applicants had requested for extension of time for complying with the direction of this Tribunal vide Stay Order No.S-912-915/Kol/2012, dated 22.08.2012, wherein the applicants were directed to make predeposit Rs.2.00 Crores (Rupees two crores only) within eight weeks and to report compliance on 06.11.2012. As extension has been granted from time to time, the said application becomes infructuous now, and accordingly, disposed off.
2. In the second Miscellaneous Application No.83314/13 filed on 16.04.2013, the applicants have requested for modification of the above Tribunals Stay Order dated 22.08.2012 requesting waiver of balance amount of Rs.75.00 lakhs.
3. On 06.11.2012, the ld. Advocate for the applicants had requested for more time for compliance stating that they had deposited an amount of Rs.45.00 lakhs by that time. Consequently, extension was granted till 10.01.2013 and thereafter, another extension was granted on 21.02.2013 till 18.04.2013, considering that they had deposited further amount of Rs.40.00 lakhs.
4. The ld. A.R. for the Department has submitted that sufficient time has been granted to the applicants for complying with the direction of this Tribunal vide Stay Order No.S-912-915/Kol/2012, dated 22.08.2012, but the applicants did not report compliance. Therefore, all the appeals are liable for dismissal.
5. Heard both sides and perused the records. We find that the stay order was passed on 23rd August, 2012 and the said order was passed on the basis of an offer made by the Applicant No.(i) and sufficient time has been given to the applicants for compliance with the said order from time to time. Also, while passing the order, it was made clear that predeposit of entire amount of other applicants would be waived and its recovery stayed subject to deposit of Rs.2.00 Crores by the Applicant No. (i). The time for compliance has been extended on the request of the applicants. We find that even till date, they have defaulted in making deposit of Rs.75.00 lakhs and also we find that there has been no time frame furnished in the present Miscellaneous Applications for deposit of Rs.75.00 lakhs, instead request for modification of the order dated 22.08.2012, has been sought. We do not find any merit in the present application. Accordingly, the Miscellaneous application filed on 16.04.2013, is dismissed. Consequently, all the appeals are dismissed for non-compliance with the order dated 22.08.2012 and provisions of Section 35F of the Central Excise Act, 1944.
4. Appeals are dismissed. Miscellaneous applications are disposed of in the above terms.
( Dictated and pronounced in the open Court)
Sd/ Sd/
(DR. I.P.LAL) (DR. D.M.MISRA)
MEMBER (TECHNICAL) MEMBER (JUDICIAL)
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Ex. Appeal Nos.533-536/12