2025 (8) TMI 712

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng the order dated 27.08.2024, whereby the application for restoration of Excise Appeal No. 51325/2017 has been dismissed by the Central Excise & Service Tax Appellate Tribunal (CESTAT). FACTS OF THE CASE IN BRIEF 02. A show-cause notice dated 08.03.2016 was issued to the petitioner along with eight other noticees by the Additional Director General, DGCEI, Bhopal Zonal Unit, demanding central excise duty of Rs. 50,53,29,468/-. 2.1. Initially, the petitioner challenged the said notice by way of W.P. No. 309 of 2017 before this Bench, but during the pendency of the said writ petition, respondent No.3 passed the Order-in-Original dated 27.02.2017. The writ petition was disposed of by this Court with liberty to challenge the said order....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....number of writ petitions and review petition, the petitioner again approached the CESTAT by filing an application for restoration of Central Excise Appeal No.51145/2017 with a prayer that an amount of Rs. 25,00,000/- had already been deposited and the remaining amount of Rs. 3,53,99,710/- shall be deposited within the next four months. 2.10. Learned CESTAT dismissed the application vide impugned order dated 27.08.2024 by holding that after seven years of dismissal of the appeal and the High Court has not granted any liberty to make a pre-deposit before the CESTAT, the order of dismissal attained finality. Hence, the petitioner has approached this Court by way of the present petition. CONTENTS OF REPLY 03. Respondent No. 3 filed a r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Service Tax Appellate Tribunal & Another (WPA No.14715 of 2024), High Court of Jharkhand at Ranchi in the case of Satya Nand Jha & Others v/s Union of India & Others reported in 2017 (3) J.L.J.R. 187 ; and the Apex Court in the case of Raj Kumar Shivhare v/s Assistant Director, Directorate of Enforcement & Another reported in (2010) 4 S.C.R. 608. APPRECIATION & CONCLUSION 06. The petitioner has approached this Court fourth time by way of this writ petition. First writ petition i.e. W.P. No.309 of 2017 was filed challenging the show-cause notice, but respondents passed the final Order-in- Original on 27.02.2017, therefore, the writ petition was dismissed with liberty to the petitioner to take appropriate steps to avail the remedy avail....