This oral decision allows the appellant to deposit the balance tribunal-directed duty in ten monthly installments. The court finds no substantial question of law arising.
Permission to deposit remaining duty amount in ten monthly installments; final hearing allowed without full deposit.
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CEA No.37 of 2012 (O&M)
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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
Date of Decision: April 10, 2013
CEA No. 37 of 2012 (O&M)
M/s Bassi Steels Limited and another
…Appellant
Versus
Commissioner of Central Excise and another
…Respondents
CORAM: HON'BLE MR. JUSTICE HEMANT GUPTA HON’BLE MS. JUSTICE RITU BAHRI
Present: Mr. Jagmohan Bansal, Advocate for the appellant.
Mr. Sukhdev Sharma, Advocate for the respondents.
HEMANT GUPTA, J. (ORAL)
The present appeal under Section 35-G of the Central Excise Act, 1944 (for short 'the Act') is directed against an order dated 13.07.2012 passed by the Customs Excise & Service Tax Appellate Tribunal (for short 'the Tribunal) whereby the appellant was directed to deposit a sum of Rs.70,42,769/-.
The Tribunal has considered all the facts before calling upon the appellants to deposit the amount mentioned above on its application to seek waiver of pre-deposit. The aforesaid amount was directed to be paid as against the duty amount of Rs.85,14,141/-.
The appellants have filed additional affidavit disclosing that an amount of Rs.40 lakhs has since been deposited.
CEA No.37 of 2012 (O&M)
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We have heard learned counsel for the parties and find that no substantial question of law arises for consideration of this Court. But keeping in view the argument raised to permit the appellants to deposit the duty amount in installments, we deem it appropriate to permit the appellants to deposit the remaining duty amount as directed by the Tribunal in ten monthly installment. It is further directed that the Tribunal shall be at liberty to take up the appeal for final hearing even without deposit of the entire amount of pre-deposit.
Disposed of accordingly.
(HEMANT GUPTA) JUDGE
(RITU BAHRI) JUDGE
10.04.2013 Atul/Vimal
1 issue framed by the court
Whether the appellant should be permitted to deposit the remaining duty amount in ten monthly installments despite a Tribunal order requiring prior deposit.
1 provisions across 1 enactments
M/s Bassi Steels Limited and another
Commissioner of Central Excise and another
HEMANT GUPTA
RITU BAHRI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
