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of <h1>Appellant's Miscellaneous Applications Dismissed by Tribunal for Non-Compliance</h1> <h3>R Ess Iron And Steel Pvt Ltd Versus Commissioner of CE & ST, Ludhiana</h3> R Ess Iron And Steel Pvt Ltd Versus Commissioner of CE & ST, Ludhiana - TMI Issues:Miscellaneous applications for modification of stay order, early hearing, cross-examination, CBI inquiry, compliance of tribunal order, early hearing by Revenue, seeking copies of early hearing application, direction for reply to Chief Commissioner regarding PMO's directions.Analysis:The appellant filed various miscellaneous applications, starting with a modification of the stay order passed by the Tribunal in 2014. Subsequent applications were made for early hearing, cross-examination, CBI inquiry, compliance of the tribunal's order, seeking copies of the Revenue's early hearing application, and direction for a reply to the Chief Commissioner regarding PMO's directions. The Tribunal noted that the respondent was directed to supply documents to the appellant as per the order dated 20.05.2013. The Tribunal had previously disposed of the stay application and miscellaneous application for document supply, directing the appellant to make a pre-deposit of Rs. 50 lakhs towards duty and Rs. 10 lakhs towards penalty. The appellant challenged this order in the Hon'ble High Court of Punjab & Haryana, which directed that the appeal shall not be disposed of for non-deposit of duty and penalty amount. Due to the matter being with the High Court and the direction not to dispose of the appeal, the Tribunal declined to entertain the miscellaneous applications until the High Court's decision. Consequently, all applications were dismissed as the matter was sub judice before the High Court.This judgment highlights the importance of compliance with tribunal orders, the process of challenging tribunal decisions in higher courts, and the impact of such challenges on further proceedings. The Tribunal's decision to wait for the High Court's ruling underscores the hierarchy of legal authorities and the need to respect ongoing legal processes. The case demonstrates the interplay between different levels of the judiciary and the significance of following legal procedures diligently.
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