2011 (7) TMI 1107

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....ched CESTAT by filing above-mentioned appeals challenging the orders in original. CESTAT by way of condition of pre-deposit required the petitioners to pay sum of Rs. 2.5 crores within eight weeks from receipt of such order. On condition of such deposit, remaining amount of duty and penalty was to be stayed pending appeals. Since the petitioners did not pay the amounts, by an order dated 19-4-2007, such appeals were dismissed for non-compliance. The petitioners thereupon approached this Court by filing Special Civil Application No. 12307/2007. This petition was dismissed on 8-5-2007. In the said order while dismissing the petition High Court permitted extension of time for making entire pre-deposit of Rs. 2.5 crores. Against this order, pet....

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....6. We are conscious that previously the petitioners were given opportunity to deposit a sum of Rs. 2.50 crores by way of pre-deposit to entertain the appeals and enjoy stay. It is equally true that previously the petitioners did not avail such opportunity. Resultantly, their appeals were dismissed. However, we must be conscious of the fact that petitioners have now offered to deposit entire amount within short time. This is in addition to immovable properties of the petitioners within attachment of the department and further the petitioners agree that department may proceed to sale the properties, subject to their rights. It is thus clear that the deposit of Rs. 2.5 crores is being offered only by way of pre-deposit for entertaining th....