2015 (5) TMI 662

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....S.J. VAZIFDAR AND MR. G.S.SANDHAWALIA, JJ. For The Appellant : Mr. Sudhir Malhotra, Advocate, S.J. VAZIFDAR, A.C.J. (Oral) These appeals raise common questions arising out of the same impugned order. The appeals are filed against an order dated 02.09.2014 passed by the CESTAT holding that by virtue of an order dated 13.03.2013, the appeal stood dismissed. The assessment orders were pas....

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....ellaneous application for modification of this order which was dismissed by an order dated 26.06.2014. By this order the CESTAT directed notice to be issued to the above appellants to show cause as to whey their appeals should not also be dismissed. The appellant appeared before the CESTAT pursuant to the above order. The CESTAT, by the impugned order, rightly held that by virtue of the order d....

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.... the appellants that they were not heard when the order dated 13.03.2013 was passed. It is further contended that the order of deposit was not directed against the appellant and was directed only against M/s. Puneet Exports Inc. and that, therefore, the order could not have directed the dismissal of the appeal filed by the above appellant for non-deposit of the amount. Even assuming that the ab....