Gobind Castings P. Ltd. vs Commissioner of Central Excise

Rajive Bhalla, J.—CM No. 2131-CII of 2014 and CM No. 2234-CII of 2014 : Prayer in these applications is to condone delay of 5 days and 7 days, respectively, in filing the review applications. Counsel for the respondents states that he has no objection, if the applications are allowed.

For reasons stated in the applications and statement made by Counsel for the respondents, the applications are allowed and delay of 5 days and 7 days, respectively, in filing the review applications are condoned.

RA No. CR-20-CII-2014: RA No. CR-22-CII-2014

Prayer in these applications is to recall/review order dated 21-12-2013, whereby CEA Nos. 56 and 87 of 2013, were dismissed by a common order, Gobind Castings (P) Ltd. Vs. Commissioner of C. Ex., .

Notices of these applications were issued to the respondents.

Counsel for the respondents states that he has no objection, if the applications are allowed.

For reasons stated in the applications and statement made by Counsel for the respondents, the applications are allowed and order dated 21-12-2013, is recalled.

CEA No. 56 of 2013 and CEA No. 87 of 2013

The aforesaid appeals were dismissed by a common order, dated 21-12-2013. CEA No. 56 of 2013, is directed against an order, dated 7-9-2012, passed by the CESTAT, directing the appellant to deposit Rs. 60 lacs as a condition precedent to the hearing of the appeal, whereas CEA No. 87 of 2013, is directed against order, dated 15-4-2013, passed by the CESTAT, dismissing the appeal, for failure to deposit Rs. 60 lacs.

Counsel for the applicant-appellants submits that the appellants have already deposited Rs. 10 lacs, with the CESTAT and have prepared a demand draft of Rs. 50 lacs for deposit, in accordance with order dated 7-9-2012, passed by the CESTAT. It is prayed that order passed by the CESTAT, dismissing the appeal for failure to deposit Rs. 60 lacs may be set aside and the appellants may be granted time to deposit Rs. 50 lacs.

Counsel for the Revenue submits that, in case, the applicants-appellants deposit the entire amount of Rs. 60 lacs, the Revenue has no objection, if the appeal is allowed.

We have heard Counsel for the parties, perused orders dated 7-9-2012 and 15-4-2013 and in view of the statement made by counsel for the parties, dispose of the appeals, in the following terms:--

"(a) CEA No. 56 of 2013, is dismissed as infructuous, as the appellant has decided to deposit Rs. 60 lacs;

(b) The appellants have deposited Rs. 10 lacs and undertaken to deposit Rs. 50 lacs.

(c) The appellant shall deposit the entire amount of Rs. 60 lacs, in accordance with law, within six weeks, minus any amount already deposited.

(d) Upon CESTAT being satisfied that the appellant has deposited Rs. 60 lacs, order dated 15-4-2013, passed by the CESTAT, dismissing the appeal, shall be deemed to have been set aside. The appeal shall be taken on board by the CESTAT and decided, on merits."

Parties are directed to appear before the CESTAT on 21-4-2014, for further proceedings.