THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR C.E.A. No.113 of 2014 DATE: 24.10.2014 Between:
M/s. Badruka Institute of Foreign Trade, Hyderabad.
… Appellant And Commissioner of Central Excise, Customs & Service Tax, Hyderabad – II Commissionerate, Kendriya Shulk Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad.
… Respondent This Court made the following:
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR C.E.A. No.113 of 2014 Judgment: (per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) This appeal is sought to be preferred and admitted against the judgment and order of the learned Tribunal dated 18.06.2014, who has refused to waive the pre- deposit as prayed for.
We have checked up the application for waiver of the pre-deposit and found nothing has been stated as a ground for waiver of the pre-deposit. In spite of that, the learned Tribunal has granted some relief. In our view, when the learned Tribunal exercised its jurisdiction in the matter of pre-deposit, that does not appear to be an absurd and irrational one and we are not going to interfere with the same. A copy of order of this Court has been annexed to submit orally that on identical matter, we have admitted an appeal. But, nothing has been stated in the body of the petition with regard to the same.
We, therefore, dismiss the appeal. No costs.
Pending miscellaneous petitions, if any, shall also stand closed. No costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J Date: 24.10.2014 va