2013 (1) TMI 548

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....nt ORDER MR.JUSTICE AKIL KURESHI - 1. These Tax Appeals arise out of a common judgment of the Customs, Excise and Service Tax Appellate Tribunal ('Tribunal' for short) dated 1.3.2012. Brief facts may be noted. 2. The appellants are noticees in a show cause notice dated 23.6.2008. They were called upon to state why central excise duty of Rs.11,43,546/- with interest be not recovered fro....

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....appellants did not deposit any amount, by an order dated 28.9.2010, the appeals were dismissed only on such ground. 4. The appellant thereupon approached the Tribunal. The Tribunal fixed the hearing of the stay application on 27th December 2011 and passed an order on the same date directing the appellants to deposit Rs.10 lacs within six weeks of the order. Since the appellants once again did n....

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....pproximately Rs.4.5 lacs. As against this, since the appellants could not deposit the amount, the Tribunal in the order dated 27.12.11 enhanced the pre-deposit requirement to Rs.10 lacs. We notice that the learned advocate who was representing the appellants before the Tribunal had expired on 28.7.2011. Thus, the Tribunal's order insisting on certain pre-deposit was passed without any representati....

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....would survive. Under the circumstances, we are inclined to place these appeals before the Commissioner (Appeals), of course, subject to certain conditions. We may recall that the Commissioner had directed the appellants to deposit Rs.4.5 lacs (approximately), but such order was passed more than two years back. Under the circumstances, the appellants shall deposit a sum of Rs.5 lacs latest by 30th ....