Dismissed

M/S. Pooja Tex Prints P. Ltd. v. Customs Excise and Service Tax and Anr.

Bombay HC20 Jun 2007WP/2786/2007

Case brief

AI extract

What is this about?

Petitioner challenging dismissal of appeal by CESTAT for non-deposit of pre-amount sought extension of time and undertook to deposit balance amount within eight weeks for revival of appeal. The High Court declined to change the order and dismissed the petition.

What did the court decide?

Balance amount of Rs. 3.5 lakhs deposited within eight weeks will revive the appeal; otherwise it remains dismissed.

M/S. Pooja Tex Prints P. Ltd. Vs Customs Excise and Service Tax and Anr. — Bombay HC (2007) — LawSathi Research

¶1

 IN THE HIGH COURT OF JUDICATURE AT BOMBAY
 CIVIL APPELLATE JURISDICTION

¶2

 WRIT PETITION NO.2786 OF 2007

¶3

 M/s.Pooja Tex Prints P.Ltd. .. Petitioner
 V/s

¶4

 Customs Excise & Service Tax
 Appellate Tribunal, WZB and Anr. .. Respondents

¶5

 Mr.A.M.Sachwani with Mr.V.M.Advani & Mr.R.R.Shah for the
 Petitioner.

¶6

 Mr.A.S.Rao & Mr.Parag Vyas for Respondents.

¶7

 CORAM : DR.S.RADHAKRISHNAN, &
V.C.DAGA, JJ.

¶8

 DATE : 20th June, 2007.

¶9

P.C.:

¶10

 1. Heard the learned Counsel for the parties. By this
 petition, the Petitioner is challenging the order dated
 29th September, 2006 whereby the CESTAT has dismissed
 the appeal filed by the petitioner for non deposit of an
 amount of Rs.10 lakhs which was directed to be made by
 way of pre-deposit as per its earlier order dated 20th
 October, 2005. By an order dated 20th October, 2005 th
 Petitioner was directed to make a pre-deposit of Rs.10
 lakhs within a period of four weeks and report
 compliance by 23rd November, 2005. Thereafter, by an
 order dated 24th January, 2006 the time period for
 pre-deposit was extended till 4th April, 2006.
 Ultimately, the Appeal was dismissed on 29th September,
 2006 for non deposit of pre-deposit amount.

¶11

 2. It may be noted here that the Petitioner did not
 challenge the order of pre-deposit dated 20th October,

¶12

 2005 and sought extension of time twice, and at this
 belated stage the Petitioner is seeking to move this
 Court. We are not inclined to entertain this petition.
 We do not find anything illegal or erroneous in the
 orders passed by the Tribunal. Hence, the Petition

¶13

 stands dismissed.

¶14

 3. Now, the learned Counsel for the Petitioner states
 that the Petitioner has already deposited Rs.6.5 lakhs
 out of the pre-deposit amount of Rs.10 lakhs and that
 the Petitioner undertakes to deposit the balance amount
 of Rs.3.5 lakhs within a period of eight weeks from
 today. Hence, it is made clear that if the aforesaid
 balance amount of Rs.3.5 lakhs is deposited by the
 Petitioner within a period of eight weeks from today,
 the aforesaid Appeal before the CESTAT will stand
 revived for disposal, failing which it will remain
 dismissed.

¶15

(V.C.DAGA, J.) (DR.S.RADHAKRISHNAN,J.)

M/S. Pooja Tex Prints P. Ltd. v. Customs Excise and Service Tax and Anr.

Case brief

What is this about?

What did the court decide?

M/S. Pooja Tex Prints P. Ltd. v. Customs Excise and Service Tax and Anr.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Parties & counsel

Coram

Case details

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