2015 (9) TMI 762

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....bramanian and Mr. T. Mathivanan, JJ. For the Petitioner : Mr. K.S. Govinda Prasad For the Respondent : Mr. Santhana Raman COMMON JUDGMENT (Judgment was delivered by V.RAMASUBRAMANIAN,J) These appeals are filed under Section 130 of the Customs Act, 1962 against the order of the Customs, Excise and Service Tax Appellate Tribunal (i) dismissing an application for restoration of an appeal that wa....

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....ellant filed an appeal and the appeal was dismissed. Therefore, the appellant moved the Customs, Excise and Service Tax Appellate Tribunal along with applications for stay and for waiver of pre-deposit condition. By an order dated 8.6.2012, the Tribunal granted stay as well as waiver subject to the condition that the appellant should deposit 50% of the duty demanded within four weeks and to report....

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....lant made a cash deposit again on 28.2.2014 and filed two more applications, one for restoration and another for amendment of the cause title on the ground that even before the Order in Original was passed, the appellant was amalgamated with another company. Finding such a juggernaut incapable of being untied, the Tribunal dismissed the applications for restoration and for amendment of cause title....

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....t making a cash deposit. In essence, the appellant has suffered to the extent of 100% of the duty levied. 10. In such circumstances, the appeals deserve to be allowed. The appellant was also merged with another company by an order of the Karnataka High Court passed under Sections 391 to 394 of the Companies Act, 1956 way back on 4.1.2008. Therefore, even if the Department proceeds against the app....