Ess Ess Metals Enterprises Vs. Cce

Ess Ess Metals Enterprises vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Oct 06, 2003

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Citation: sooperkanoon.com/32526
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: A T V.K., P Chacko
Decided On: Oct 06, 2003
Subject: Education

Case Summary

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

Education

Key legal issue: Education

Parties & Advocates

Appellant / Petitioner

Ess Ess Metals Enterprises

Respondent

Cce

Legal References

Reported In: (2003)(111)LC706Tri(Delhi)

Excerpt

1. m/s. ess ess metal enterprises were directed, vide stay order no.s/167/2003-nb(c) dated 15.5.2003 to deposit an amount of rs. 50 lakh within 8 weeks and the matter was to come up for reporting compliance on 29.7.2003. subsequently, the appellants moved delhi high court, which vide order dated 31.7.2003 in civil writ petition no. 4580/2003, directed them to deposit a sum of rs. 20 lakh instead of rs. 50 lakh, directed by the tribunal, on or before 30.9.2003.2. shri pradeep kumar accountant, submitted that the appellants have filed a slp before the hon'ble supreme court of india, which is pending. he, therefore, requested that the matter may be kept pending.3. shri d.n. choudhary, learned dr, on the other hand, submitted that the delhi high court has directed the appellants to deposit rs. 20 lakh on or before 30.9.2003 and as they have not deposited the same, the appeal should be rejected for non-compliance with the directions of the delhi high court particularly in absence of stay granted by the hon'ble supreme court.4. we have considered the submissions of both the sides. the hon'ble delhi high court has directed the appellants to deposit rs. 20 lakh on or before 30.9.2003. the appellants have not deposited the said amount on the date specified by the hon'ble delhi high court. they have also not brought on record any stay granted by the hon'ble supreme court.we, therefore, dismiss their appeal for non-compliance with the order passed by the delhi high court.

Full Judgment

1. M/s. Ess Ess Metal Enterprises were directed, vide Stay Order No.S/167/2003-NB(C) dated 15.5.2003 to deposit an amount of Rs. 50 lakh within 8 weeks and the matter was to come up for reporting compliance on 29.7.2003. Subsequently, the appellants moved Delhi High Court, which vide order dated 31.7.2003 in Civil Writ Petition No. 4580/2003, directed them to deposit a sum of Rs. 20 lakh instead of Rs. 50 lakh, directed by the Tribunal, on or before 30.9.2003.

2. Shri Pradeep Kumar Accountant, submitted that the appellants have filed a SLP before the Hon'ble Supreme Court of India, which is pending. He, therefore, requested that the matter may be kept pending.

3. Shri D.N. Choudhary, learned DR, on the other hand, submitted that the Delhi High Court has directed the appellants to deposit Rs. 20 lakh on or before 30.9.2003 and as they have not deposited the same, the appeal should be rejected for non-compliance with the directions of the Delhi High Court particularly in absence of Stay granted by the Hon'ble Supreme Court.

4. We have considered the submissions of both the sides. The Hon'ble Delhi High Court has directed the appellants to deposit Rs. 20 lakh on or before 30.9.2003. The appellants have not deposited the said amount on the date specified by the Hon'ble Delhi High Court. They have also not brought on record any Stay granted by the Hon'ble Supreme Court.

We, therefore, dismiss their appeal for non-compliance with the order passed by the Delhi High Court.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Ess Ess Metals Enterprises vs Cce Same Subject Education Same Judge A T V.K., P Chacko