2014 (11) TMI 201

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.... Respondent : Shri M S Negi, AR JUDGEMENT Per: G Raghuram: 1. By the order dated 11.7.2014 we disposed of several applications seeking waiver of pre deposit of the adjudicated liability confirmed in the common adjudication order dated 31.3.2013, passed by the Commissioner Central Excise, Raipur. The applications were preferred by the several appellants who were aggrieved by the common adjudication order. Several of the appellants also pleaded financial difficulties and distress in making pre deposit of the respective assessed liabilities. The order dated 11.7.2014 considered the range of contentions and defences presented by the several appellants, the plea of financial difficulties presented by some of the appellants and recorded ....

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....t Rs. 10 lakhs. This appellant has deposited this amount within the time stipulated. Copies of challans in proof of such deposit have been filed. Hence compliance is recorded in respect of Gopal Steel, the appellant in E/58716/2013. 4. The Counsel for the other appellants Shri Bipin Garg, ld. Counsel for the M/s Seleno Steels Ltd.; M/s Maa Kali Alloy Udyog Pvt. Ltd.; B.S. Sponge Pvt. Ltd.; and M/s Raigarh Ispat & Power Ltd., who were directed to pre deposit Rs. 40 lakhs; Rs. 30 lakhs; Rs. 7 lakhs; and Rs. 60 lakhs respectively, contended that these appellants have recently approached the Chhattisgarh High Court against the order dated 11.7.2014. Similarly, Shri Piyush Kumar, ld. Counsel for the appellant M/s Scania Steels & Powers Ltd. a....

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.... Appeal No.35/2014, the Hon'ble Chhattisgarh High Court, in the appeal preferred by M/s Rameshwaram Steel & Power Pvt. Ltd. found no error in exercise of discretion by the Tribunal and had granted only further time to that appellant to pre deposit the amount directed by this Tribunal. 6. Since the order dated 11.7.2014 is an operative order the several appellants are required to pre deposit the amounts directed in respect of each of them and to report compliance by the date specified. This non derogable obligation be avoided only by an order of a Superior Court eclipsing the obligations created by the CESTAT order or extending time for compliance of such obligations. No such order is brought to our notice; and Counsel for the other a....