S.K. Garg Vs. Commissioner of Central Excise

S.K. Garg vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Dec 12, 2000

~1 min read

https://sooperkanoon.com/case/20010

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/20010
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Dec 12, 2000
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

S.K. Garg

Respondent

Commissioner of Central Excise

Legal References

Reported In: (2001)(127)ELT870TriDel

Excerpt

1. vide stay order no. s/439/98-nb, dated 3-6-1998, the applicants were directed to deposit a sum of rs. 1,25,000/- within a period of ten weeks and report compliance on 28-8-1998. for non-compliance with the above order, the appeal was dismissed vide final order no. a/757/98-nb, dated 28-8-1998. the applicants who are represented by their counsel shri gopal prasad, submitted that against the pre-deposit order, they moved the hon'ble allahabad high court which vide its order dated 11th august, 1998, modified the tribunal's order by directing deposit of rs. 50,000/- and the applicants have complied with the high court order. in these circumstances, he prays that the order of dismissal may be set aside and the appeal restored.2. the learned dr shri s.k. das fairly leaves the matter for decision by the bench.3. in view of the above submission which we find to be correct, we set aside the dismissal order, restore the appeal and fix it for hearing on 19-1-2001. the roa application is hereby allowed.

Full Judgment

1. Vide Stay Order No. S/439/98-NB, dated 3-6-1998, the applicants were directed to deposit a sum of Rs. 1,25,000/- within a period of ten weeks and report compliance on 28-8-1998. For non-compliance with the above order, the appeal was dismissed vide Final Order No. A/757/98-NB, dated 28-8-1998. The applicants who are represented by their Counsel Shri Gopal Prasad, submitted that against the pre-deposit order, they moved the Hon'ble Allahabad High Court which vide its order dated 11th August, 1998, modified the Tribunal's order by directing deposit of Rs. 50,000/- and the applicants have complied with the High Court order. In these circumstances, he prays that the order of dismissal may be set aside and the appeal restored.

2. The learned DR Shri S.K. Das fairly leaves the matter for decision by the Bench.

3. In view of the above submission which we find to be correct, we set aside the dismissal order, restore the appeal and fix it for hearing on 19-1-2001. The ROA application is hereby allowed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties S.K. Garg vs Commissioner of Central Excise Same Subject Excise