IN THE HIGH COURT OF JUDICATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE M.S. RAMACHANDRA RAO CENTRAL EXCISE APPEAL No. 122 of 2014 Date: 18.11.2014 Between:
R. Jagannatham … Appellant And The Commissioner of Customs, Central Excise & Service Tax, Commissionerate-1, Visakhapatnam.
… Respondent This Court made the following:
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE M.S. RAMACHANDRA RAO CENTRAL EXCISE APPEAL No. 122 of 2014 ORDER: (Per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) This appeal is sought to be preferred against the judgment and order of the learned Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, dated 13.05.2014, whereby the miscellaneous application made for restoration of the stay application was rejected.
A reading of the impugned judgment and order we find that because of default the stay application was dismissed so also the appeal. The learned Tribunal, while deciding the issue of waiver of pre- deposit, asked the appellant to deposit an amount of Rs.78 lakhs and odd. Out of the said amount a sum of Rs.10,19,300/- was paid and balance amount of Rs.68,48,089/- was due. Since there is no compliance, naturally, necessary orders were passed.
We do not find any element of law in this appeal to admit the same. Hence, we dismiss the appeal. However, we allow the appellant to deposit the balance amount of Rs.68,48,089/- within a month from date. In the event, such deposit is made, the impugned order will stand set aside and the appeal will stand restored and the same will be heard. In default, this order passed by us will stand recalled.
Pending miscellaneous petitions, if any, shall also stand dismissed. No order as to costs.
K.J. SENGUPTA, CJ M.S. RAMACHANDRA RAO, J
Date: 18.11.2014 ES