Petition(s) for Special Leave to Appeal (Civil) No(s).6834/2006
(Arising out of judgment and order dated 7.10.2005 passed in CMWP 1362/2005 and final order dated 16.11.2005 of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi being final order No.946/2005-Cus in Appeal No.C/639/2005)
MUKESH KUMAR GUPTA Petitioner(s)
VERSUS
COMMISSIONER OF CUSTOMS & C.EXCISE & ANR Respondent(s)
Date: 10/11/2008 This Petition was called on for hearing today.
CORAM :
For Petitioner(s)
Ms. Karuna Nundy, Adv.
Ms. Meenakshi Arora,Adv.
For Respondent(s)
Mr. B. Datta, ASG
Mr. Navin Prakash, Adv.
Mr. B. Krishna Prasad,Adv.
UPON hearing counsel the Court made the following
The appeal is disposed of in terms of the signed order.
(Sukhbir Paul Kaur) (Vinod Kulvi)
Court Master Court Master
(Signed Order is placed on the file)s
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 6639 OF 2008
(Arising out of S.L.P.(C) No.6834 of 2006)
MUKESH KUMAR GUPTA Appellant(s)
Versus
COMMISSIONER OF CUSTOMS & C. EXCISE & ANR. Respondent(s)
We have heard learned counsel for the parties.
This appeal by special leave is directed against the judgment and
order dated 7.10.2005 passed by the High court of Judicature at Allahabad in
Civil Misc. Writ Petition No.1362 of 2005 and final judgment and order dated
16.11.2005 passed by the Customs, Excise & Service Tax Appellate Tribunal, New
Delhi being final order No.946 of 2005-Cus in appeal No. C/639 of 2005.
In the facts and circumstances of the case, we set aside the Order
dated 16th November, 2005 passed by the Appellate Tribunal in Appeal No. 639
of 2005 dismissing the appeal of the appellant for default of the payment of the
pre deposit of the penalty amount of Rs.10,00,000/- subject to the condition that
the
...2/-
appellant shall deposit a sum of Rs.4,50,000/- (Rupees Four lacs fifty thousand
only) in addition to Rs.50,000/- stated to have already been deposited within a
period of four months from the date of receipt of the copy of this order as a
condition precedent on pre-deposit of the amount. On deposit of the said amount,
the appeal shall be restored to its original number and decided on merits by the
Tribunal.
The appellant was directed to pay a sum of Rs.10,000/- to the
Supreme Court Legal Services Committee as per the direction of this Court dated
25th April, 2008 entitling him to file the Rejoinder Affidavit within two weeks.
Since, we are disposing of the appeal in the aforesaid terms, we, in the interest of
justice, order that the appellant is not required to deposit the said amount, if
already not deposited.
The appeal stands disposed of in the above terms.
New Delhi, November 10, 2008