Custom, Excise & Service Tax Tribunal
M/S Laxmi Exports vs Cce, Indore on 10 May, 2012
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Block No. 2, R.K. Puram, New Delhi 110 066. Date of Hearing : 10.5.2012 Custom Appeal No. 161 of 2011 (Arising out of Order-in-Original No. 06/Commr/Cus/IND/2010 dated 29.12.2010 passed by the Commissioner, Customs, Central Excise & Service Tax, Indore) M/s Laxmi Exports Appellants/Applicants Vs. CCE, Indore Respondent
Appearance Appeared for Appellant : Shri Manish Saharan, Advocate Appeared for Respondent : Shri P.K. Sharma, A.R. CORAM: HONBLE SHRI D.N. PANDA, JUDICIAL MEMBER HONBLE SHRI MATHEW JOHN, TECHNICAL MEMBER Order No.dated.
Per D.N. Panda :
The Appellant is again today before us after 16th March 2012 making a prayer to adjourn the matter, without any material before us to suggest that the appellant is seriously pursuing the matter before Honble High Court of Madhya Pradesh. Considering the prayer of the appellant in the past, Bench was lenient to give adjournment to 10th May 2012 on the averment that the Appellant is before Honble High Court of Madhya Pradesh.
2. Stay order was passed on 14.11.2011 directing M/s Laxmi Exports to deposit Rs.70.00 lakhs grating eight weeks time and make compliance on 31st January, 2012. We are unable to satisfy as to how the Appellant proposes to protect interest of Revenue since from the date of adjudication nearly 18 months have expired and the appellant having faced duty demand of Rs.1,44,89,822/- is not serious to pursue its matter before Honble High Court. Considering various aspects, stay order was passed to work out in interim modality directing pre-deposit of Rs.70.00 lakhs to grant opportunity of hearing to the Appellant.
3. In absence of any proposition from appellant to protect interest of Revenue it is not practically possible to keep the matter pending when the Appellant fails to show its seriousness to pursue remedy before the Honble High Court. Subject to direction of the Honble High Court, if any, for non-compliance to stay order aforesaid, appeal of the Appellant is dismissed since right of appeal under law is conditional and subject to pre-deposit.
(Dictated & pronounced in open Court) (D.N. Panda) Judicial Member (Mathew John) Technical Member RM