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PM-STIAC discusses accelerating Industry-Academia Partnership for Research and InnovationIndia, Singapore hold dialogue over cyber policy44 bids received under 10th Round of Commercial Coal Mine AuctionsCops arrest former Dy PM of Nepal in cooperative fraud casePuri highlights India's Petrochemical potential at India Chem 2024UN reports record high cocaine production in ColombiaMinister unveils 'Aviation Park' showcasing India's Aviation HeritageED finds PFI wanted to start Islamic movement in IndiaBlocking Credit - Rule 86ASEBI says investors can use 3-in-1 accounts to apply online for securitiesI-T- Penalty u/s 271(1)(b) need not be imposed when assessee moved an adjournment application & later complied with notice u/s 142(1): ITAT4 Kanwariyas killed as vehicle runs over them in Banka, BiharI-T- Accounting principles do not prescribe maintaining of a day-to-day stock register, and the books of accounts cannot be rejected on this basis alone: ITATUN food looted and diverted to army in EthiopiaCus - Alleged breach of conditions for operating public bonded warehouse; CESTAT rightly rejected allegations, having found no evidence of any such breach: HCUS budget deficit surges beyond USD 1.8 trillionST - Onus for proving admissibility of Cenvat Credit rests with service provider under Rule 9(6) of the Cenvat Credit Rules, 2004: CESTATIf China goes into Taiwan, Trump promises to impose additional tariffsRussians love Indian films; Putin lauds BollywoodCus - Classification of goods is to be determined in accordance with Customs Tariff Act & General Interpretative Rules; Country-of-Origin Certificate may offer some guidance, but cannot solely dictate classification: CESTATCus - Benefit of such Country-of-Origin certificates cannot be denied if all relevant conditions are met under the applicable Customs Tariff rules: CESTATCuban power grid collapses; Country plunges into darknessCus - As per trite law, merely claiming a classification or exemption does not constitute mis-declaration or suppression - any misclassification does not equate to willful intent to evade duty: CESTATKarnataka mulling over 2% fee on aggregator platforms to bankroll gig worker welfare fundCus - Extended limitation cannot be invoked in case of assessee who is a regular importer with a consistent classification approach: CESTAT
 
ST - Appellant absent in hearing - Requests for remand without pre-deposit as an earlier remand is pending with Commissioner - Pre-deposit of Rs Six Crore ordered : CESTAT

By TIOL News Service

BANGALORE, JULY 17, 2014: NOBODY is present on behalf of the appellant. On going through the records, Tribunal found that this stay application was listed on 08.05.2013, 26.09.2013, 06.01.2014 and 01.072014. On all the occasions appellant was not represented. On going through the records Tribunal also found that a written submission had been made by the appellant when the matter was fixed for hearing on 06.01.2014. In that representation, the appellants had requested that the matter may be kept pending till the original adjudicating authority passes an order in a similar matter remanded by the Tribunal vide Final Order No. 25372 dated 29.05.2013.

The Tribunal was unable to appreciate the logic behind this request. It is also not known as to the reasons for delay in adjudication of the remanded matter.

As an alternative prayer appellant has requested that the matter may be remanded without insisting on a pre deposit.

Since Tribunal had already considered the issue earlier and considered it appropriate that appellant should deposit roughly 50% of the amount demanded, Tribunal did not see any reason why it should change the norms and pass a different order.

So the Tribunal ordered pre deposit of an amount of Rs. 6,00,00,000/- (Rupees Six Crores only) and report compliance to Commissioner within 8 weeks.

The Tribunal further directed:

After taking note of compliance, the Commissioner may proceed to adjudicate the matter. Since the amount involved is substantial and appellants have been required to make pre-deposit for remanding the matter and earlier remand order has not been implemented yet, in the interest of justice we consider it appropriate that a direction should be given to the Commissioner to ensure that both the matters are decided without any further delay and in any case not later than 3 months from the date of receipt of this order subject to the condition that appellants make the complete pre-deposit within time and report compliance and appellants also cooperate in the proceedings. It is made clear that if appellant failed to deposit the amount, this order shall stand vacated and appeal would stand dismissed and Revenue shall be at liberty to realize the entire dues.

(See 2014-TIOL-1267-CESTAT-BANG)


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