Shiel Ice and Chemicals Pvt. Ltd., Vs. Commissioner of Central Excise, - Court Judgment

Excerpt:
1. these stay applications have been filed in appeals which are against the order of the commissioner (appeals). the orders impugned in these appeals were passed as a result of a remand by the tribunal; in the proceedings before the tribunal, it set aside the order of the commissioner (appeals) dismissing the order for failure to deposit the entire duty and penalty levied on each of the appellants. it its remand order, the tribunal directed the commissioner (appeals) to hear the three appeals subject to deposit by the applicant of rs. 1.50 lakhs.after such deposit, the commissioner has heard the appeals and passed the orders.2. if, in the earlier proceeding the tribunal was of the view that this deposit is what was required, it would not be appropriate now to ask for deposit of a greater amount. accordingly, i do not ask for any further deposit and waive deposit of the remaining duty and penalty and stay their recovery.

Judgment:
1. These stay applications have been filed in appeals which are against the order of the Commissioner (Appeals). The orders impugned in these appeals were passed as a result of a remand by the Tribunal; in the proceedings before the Tribunal, it set aside the order of the Commissioner (Appeals) dismissing the order for failure to deposit the entire duty and penalty levied on each of the appellants. It its remand order, the Tribunal directed the Commissioner (Appeals) to hear the three appeals subject to deposit by the applicant of Rs. 1.50 lakhs.

After such deposit, the Commissioner has heard the appeals and passed the orders.

2. If, in the earlier proceeding the Tribunal was of the view that this deposit is what was required, it would not be appropriate now to ask for deposit of a greater amount. Accordingly, I do not ask for any further deposit and waive deposit of the remaining duty and penalty and stay their recovery.