M/S. Supreme Road Transport (P) Ltd v. Commissioner Central Excise (Adjn)
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IN THE HIGH COURT OF DELHI AT NEW DELHI
44.
+ CEAC 34/2015 M/S. SUPREME ROAD TRANSPORT (P) LTD Appellant Through: Mr Pankaj Bhatia, Advocate.
versus COMMISSIONER CENTRAL EXCISE (ADJN) Respondent Through: Mr Satish Kumar, Senior Standing Counsel.
AND + CEAC 35/2015 M/S. SUPREME ROAD TRANSPORT (P) LTD Appellant Through: Mr Pankaj Bhatia, Advocate.
versus COMMISSIONER CENTRAL EXCISE (ADJN) Respondent Through: Mr Satish Kumar, Senior Standing Counsel.
CORAM:
HON'BLE DR. JUSTICE S.MURALIDHAR HON'BLE MR.
JUSTICE VIBHU BAKHRU
ORDER
% 18.08.2015 CEACNos. 34/2015 & 35/2015 Page I of 4 By:AMULYA
CM No.15768/2015 in CEAC 34/2015
1. For the reasons stated in the application, the delay of 86 days in filing the present appeal is condoned.
2. The application stands disposed of.
CM No.15767/2015 in CEAC 34/2015 and CM APPL. 15781/2015 in CEAC 35/2015
3. Allowed, subject to all just exceptions.
4. The application stands disposed of.
CEAC 34/2015 & CM No.15766/2015 & CEAC 35/2015 & CM No.15780/2015
5. These appeals are filed by the Supreme Road Transport (P) Ltd. against the impugned orders dated September, 2014 and 9* December, 2014 respectively, passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (CESTAT).
6. By the first impugned order dated September, 2014, the Appellant was required to deposit 50% of the penalty amount. Although the Commissioner had by order dated 30* November, 2009 imposed a penalty of Rs. 1.5 crores on the Appellant, the CESTAT has in the impugned order dated C' September, 2014 wrongly noted it as Rs. 50 lakhs. It is on that basis that the CEAC Nos. 34/2015 & 35/2015
CESTAT ordered "pre-deposit of Rs.25 lakhs within six weeks.
7. By the second impugned order dated 9 December, 2014, the appeal filed by the Appellant was dismissed on the ground of failure by the Appellant to pay the pre-deposit amount within the time granted.
8. Considering that the pre-deposit amount asked to be paid by the Appellant is Rs. 25 lakhs as against the penalty amount of Rs. 1.5 crores, the Court finds no reason to interfere with the impugned order dated September, 2014 of the CESTAT. However, the time for the Appellant to deposit the sum of Rs.25 lakhs is extended up to 30^ September, 2015.
9. Subject to the Appellant remitting the pre-deposit amount of Rs. 25 lakhs in the CESTAT on or before the aforementioned date, the second impugned order dated 9^^ December, 2014 passed by the CESTAT shall stand set aside and the appeal filed by the Appellant shall stand restored to the file of the CESTAT for disposal on merits.
10. It is made clear if the Appellant fails to deposit the said sum within the CEAC Nos. 34/2015 & 35/2015
M time granted, the Appellant's appeal before the CESTAT shall remain dismissed.
11. The appeals and pending applications are accordingly, disposed of. S.MURALIDHAR, J VIBHUBAKHRU, J AUGUST 18,2015 MK CEACNos. 34/2015 & 35/2015