By TIOL News Service

BANGALORE, JULY 17, 2014: NOBODY is present on behalf of the appellant. On going through the records, Tribunal found that this stay application was listed on 08.05.2013, 26.09.2013, 06.01.2014 and 01.072014. On all the occasions appellant was not represented. On going through the records Tribunal also found that a written submission had been made by the appellant when the matter was fixed for hearing on 06.01.2014. In that representation, the appellants had requested that the matter may be kept pending till the original adjudicating authority passes an order in a similar matter remanded by the Tribunal vide Final Order No. 25372 dated 29.05.2013.

The Tribunal was unable to appreciate the logic behind this request. It is also not known as to the reasons for delay in adjudication of the remanded matter.

As an alternative prayer appellant has requested that the matter may be remanded without insisting on a pre deposit.

Since Tribunal had already considered the issue earlier and considered it appropriate that appellant should deposit roughly 50% of the amount demanded, Tribunal did not see any reason why it should change the norms and pass a different order.

So the Tribunal ordered pre deposit of an amount of Rs. 6,00,00,000/- (Rupees Six Crores only) and report compliance to Commissioner within 8 weeks.

The Tribunal further directed:

After taking note of compliance, the Commissioner may proceed to adjudicate the matter. Since the amount involved is substantial and appellants have been required to make pre-deposit for remanding the matter and earlier remand order has not been implemented yet, in the interest of justice we consider it appropriate that a direction should be given to the Commissioner to ensure that both the matters are decided without any further delay and in any case not later than 3 months from the date of receipt of this order subject to the condition that appellants make the complete pre-deposit within time and report compliance and appellants also cooperate in the proceedings. It is made clear that if appellant failed to deposit the amount, this order shall stand vacated and appeal would stand dismissed and Revenue shall be at liberty to realize the entire dues.

(See 2014-TIOL-1267-CESTAT-BANG)