2013 (6) TMI 58

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....or the Respondent. ORDER CM 17967/2012 in CEAC 42/2012; CM 17992/2012 in CEAC 43/2012 : Exemption is allowed subject to all just exceptions. Application is disposed of. CEAC 42/2012 & CM 17966/2012; CEAC 43/2012 & CM 17991/2012 : Issue notice. 2. Mr. Satish Kumar, Sr. Standing Counsel accepts notice. 3. The petitioner is aggrieved against the order of the Customs, Excise & Service Tax Appell....

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....ached this Court in CEAC 9/2011, which was dismissed. It did not comply with the order. As a result the Tribunal observed as follows in order dated 3-4-2012 that since the direction has not been complied with, the appellant was guilty of wilful violation of Section 35F of the Central Excise Act, 1944. 5. It is contended that the order of the Tribunal made in the case of M/s. K.P. Pouches (P) Ltd.....

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....umstances we find merit in the argument that without first dealing with the merits of the individual appellant's case for stay, the Tribunal ought not to have mechanically assumed default and dismissed the appeal. This Court in previous order dated 21-9-2012 in CEAC 34/2012 and the connected matters dealt with the case other than the present one i.e. Ravi Singhal, Supreme Road Transport Pvt. Ltd. ....