The Bombay HC set aside a CESTAT order directing a pre-deposit of Rs.31,00,000 to entertain an appeal. The Tribunal is directed to hear the matter on merits without insisting on such pre-deposit.
Impugned order of CESTAT quashed; Tribunal directed to dispose appeal on merits without pre-deposit.
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cexal24-12
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
CENTRAL EXCISE APPEAL (L) NO.24 OF 2012
Hyva (India) Private Limited ..Appellant.
Versus
The Commissioner of Central Excise & Customs, Bepapur Commissionerate ..Respondent.
Mr.V Shridharan, Senior Advocate with Mr.Prakash Shah & Mr.Jas Sanghavi i/by PDS Legal for the appellant.
Mr.A.S. Rao with Mr.J.B. Mishra for the respondent.
CORAM : J.P. Devadhar & A.R. Joshi, JJ. DATE : 1st March 2012
P.C. :
2 cexal24-12
by the assessee against the order of the CESTAT dated 1st August 2011, being Central Excise Appeal No.150 of 2011 has been disposed off by us today by setting aside the order of the CESTAT and directing the Tribunal to hear the matter on merits without insisting on pre-deposit.
1 issue framed by the court
Whether the CESTAT was justified in directing the appellant-assessee to deposit Rs.31,00,000 for entertaining the appeal.
1 provisions across 1 enactments
Hyva (India) Private Limited
The Commissioner of Central Excise & Customs, Bepapur Commissionerate
J.P. Devadhar
A.R. Joshi
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
