Custom, Excise & Service Tax Tribunal
M/S S.S. Watch Industries vs Cc (I) on 1 April, 2008
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, R.K. PURAM, W.B. NO.2, PRINCIPAL BENCH
NEW DELHI, COURT NO. I
Custom Appeal No. 89 of 2006
Date of Hearing/ Decision: 01.04.2008
M/s S.S. Watch Industries Appellant
[ None]
Vs.
CC (I) Respondent
[Rep. by Mr. R.K. Verma, DR]
CORAM: Hon'ble Mr. Justice S.N. Jha, President
Honble Mr. M. Veeraiyan, Member (Technical)
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O R D E R
Per Justice S.N. Jha:
By order dated 27.3.2006, a Bench of the Tribunal directed the appellant to deposit Rs. 10 lacs. The appellant approached the Rajasthan High Court in D.B. Civil Writ Petition No. 3820 of 2006 and on 10.5.2006 the following order was passed:
In the meanwhile, although the CEGAT is free to decide the appeal pending before it on merits, it should not be rejected merely on account of the fact that statutory pre-deposit has not been made by the petitioner, till the next date.
2. The said order was continued by subsequent orders and is operative till date. After hearing the parties we are of the view that the appeal which is pending for over two years, may be fixed for final hearing on 27.05.2008. The appellant may not pre-deposit the amount as directed by order dated 27.3.2006.
3. The appeal may be listed alongwith other connected appeals. (Dictated and pronounced in the open Court) [Justice S.N. Jha] President [M. Veeraiyan] Member (Technical) [Pant]