Trimurthy Enterprises Vs. Commissioner of Customs

Trimurthy Enterprises vs Commissioner of Customs

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Nov 25, 1999

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Citation: sooperkanoon.com/17229
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Nov 25, 1999
Subject: Sales Tax

Case Summary

AI-generated summary - not the official court judgment text.

Sales Tax

Key legal issue: Sales Tax

Parties & Advocates

Appellant / Petitioner

Trimurthy Enterprises

Respondent

Commissioner of Customs

Legal References

Reported In: (2000)(118)ELT445Tri(Mum.)bai

Excerpt

1. this is an application for early hearing of the appeal. in the appeal, an application for stay was filed and by our order no.c-ii/162/98-wzb, dated 15-1-1999, we have dismissed the stay application. early hearing has been sought on the ground that principles of natural justice had not been followed in passing the impugned order by the adjudicating authority. on instruction from the appellant, the ld. counsel informs us that the firm's turnover is over rs. one crore. the amount involved is rs. two lakhs or penalty. nothing prevented the applicant from depositing 2% of the turnover viz. rs. two lakhs and agitate the matter. we are, therefore, of the view that it is not a fit case for early hearing inasmuch as there are 30,000 appeals are pending before the tribunal. no genuine ground is made out for out of turn hearing of this appeal. the misc. application stands dismissed.

Full Judgment

1. This is an application for early hearing of the appeal. In the appeal, an application for stay was filed and by our Order No.C-II/162/98-WZB, dated 15-1-1999, we have dismissed the stay application. Early hearing has been sought on the ground that principles of natural justice had not been followed in passing the impugned order by the adjudicating authority. On instruction from the appellant, the ld. Counsel informs us that the firm's turnover is over Rs. One crore. The amount involved is Rs. Two lakhs or penalty. Nothing prevented the applicant from depositing 2% of the turnover viz. Rs. Two lakhs and agitate the matter. We are, therefore, of the view that it is not a fit case for early hearing inasmuch as there are 30,000 appeals are pending before the Tribunal. No genuine ground is made out for out of turn hearing of this appeal. The Misc. application stands dismissed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Trimurthy Enterprises vs Commissioner of Customs Same Subject Sales Tax