2016 (8) TMI 1293

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.... & Service Tax Appellate Tribunal (CESTAT), New Delhi in Excise Appeal No. E/58737/2013, whereby the appeal filed by the appellant has been dismissed for non-compliance of stay order dated 3-6-2014. 2. Brief facts of the case are that the Tribunal vide Stay Order No. SO/5194/2014-EX(DB), dated 3-6-2014 had directed the appellant to deposit an amount of Rs. 12.00 crores within a period of four weeks and compliance was to be reported on 4-8-2014. On deposit of this amount within the stipulated period, the requirement of pre-deposit of balance amount of the duty demand, interest and penalty for compliance with the provisions of Section 35F would stand waived of and recovery thereof be stayed. 3. Against the stay order dated 3-6....

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....ount of duty and penalty. This application was partly allowed on deposit of Rs. 12,00,00,000/- within a period of four weeks. Hence, the present appeal. THE DECISION 5.       We have heard counsel for the parties. 6.       The counsel for the appellants submits that : *       The Tribunal had reserved the order on 29-1-2014 and it was delivered on 3-6-2014. There was a delay and all points are not dealt with in the order; *       The Tribunal, while considering the prima facie case, has not considered the consumption of electricity as well as sale of raw materials and the question of transportation of allege....

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....hearing the counsel the Court made the following ORDER Dismissed. However, we grant another four weeks' time from today to the petitioner to comply with the orders and directions issued by the Customs, Excise & Services Tax Appellate Tribunal, New Delhi passed in Excise Stay Application No. E/Stay/59375/2013 in Excise Appeal No. E/58737/2013. 5. From perusal of order of the Apex Court, it is clear that the Apex Court, while dismissing the SLP has granted only another four weeks' time to comply with the order of the Tribunal. Once the order of the Tribunal has been upheld by the Chhattisgarh High Court and since SLP against the aforesaid order has been dismissed by the Apex Court, no [interference] can be made out by this Co....