2008 (6) TMI 597

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....) of the Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad Bench in Appeal Nos.E/643 and 644 of 2007 and the stay applications made therein. 3. In view of the order that we propose to pass, it is not necessary to set out the facts in detail. Respondent No.3 passed an order-in-original confirming the demand of Cenvat credit of Rs. 93,64,004/- and also imposed penalty of an equal amount. The said order dated 30.10.2006 also demanded interest from petitioner No.1 from the due date. Personal penalty was also imposed on petitioner No.2. The petitioners challenged the said orders before the Tribunal and preferred stay applications. By order dated 09.08.2007, the Tribunal directed the petitioners to make pre-deposit of Rs. 40 lacs in....

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....missed the appeals on 27.03.2008 on the ground of non-compliance of the pre-deposit order. Thus, that M.C.A. came to be disposed of by this Court on 15.04.2008 on the ground that the application had become infructuous. The application was allowed to be withdrawn with liberty to challenge the concerned orders in a substantive writ petition. 5. The petitioners have, now, moved this Court with the present petition submitting that when the petitioners' application for extension being M.C.A. No.1116 of 2008 was pending before this Court and was fixed for hearing on 28.03.2008, the Tribunal ought not to have dismissed the appeal on 27.03.2008 on the ground of non-compliance of the pre-deposit order. 6. At the first hearing of this petition,....

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.... submissions, we are of the view that the interests of justice would be served if the petitioners are directed to deposit additional sum of Rs. 4 lacs over and above the amount of Rs. 40 lacs as stipulated in the pre-deposit order of the Tribunal. 10. Mr.Nanavati, learned counsel for the petitioners, however, submits that since the petitioners are required to pay the remaining sum of Rs. 22,22,000/- on the basis of the pre-deposit order of the Tribunal, and now, there will be additional liability of Rs. 4 lacs for paying the amount of Rs. 26,22,000/-, the petitioners may be granted some longer time. The request appears to be reasonable. 11. In view of the above discussion, we direct that the petitioners shall deposit a total amount of Rs....