Cmap/46/2021 Of vs. Lignite Power PVT LTD Vs The Commissioner

CMAP/46/2021 of VS LIGNITE POWER PVT LTD Vs THE COMMISSIONERHC RajasthanGSTCNR RJHC01051175202127 August 2021Bench: INDRAJIT MAHANTY,VINIT KUMAR MATHUR2 pages

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Held

The Court held that it was just and proper to determine the amount of pre-deposit payable by the applicant-appellant for the consideration of the appeal to be heard on merits by the appellate authority. Accordingly, the Court ordered that the applicant-appellant shall deposit a sum of Rs. 50 lac as pre-deposit within a period of fifteen days from the date of the order. The Court clarified and modified its previous order dated August 25, 2021, passed in C.B. Central Excise Appeal No. 4/2021 to this extent. The application was disposed of.

Facts

The petitioner, Lignite Power Pvt Ltd, filed an application seeking clarification or modification of a previous order dated August 25, 2021, passed by the High Court in D.B. Central Excise Appeal No. 4/2021. The petitioner's counsel had previously stated before the Court that the petitioner was ready to abide by the condition of pre-deposit for the appeal to be entertained by the appellate authority. The petitioner had also filed a previous writ petition (DB Civil Writ Petition No. 9268/2019) where the Court had determined a sum of Rs. 50 lac as pre-deposit for the right of appeal before the CESTAT. The petitioner prayed that a specific pre-deposit amount of Rs. 50 lac be determined in the current case.

Key Issues

1. What is the specific amount of pre-deposit to be paid by the petitioner for the appellate authority to consider the appeal on merits, given the previous statement made by the petitioner's counsel and the amount determined in a prior writ petition? Petitioner's Argument: The petitioner argued that based on their statement to abide by pre-deposit conditions and the amount of Rs. 50 lac determined in a prior writ petition (DB Civil Writ Petition No. 9268/2019) for appeal before the CESTAT, the same amount should be fixed as pre-deposit in the present case for the appeal to be heard on merits by the appellate authority. Respondent's Argument: The judgment records no specific argument from the respondent.

Sections Cited

Section 151, Section 35G, Central Excise Act, 1944

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Cause title — parties, addresses and appearances

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Misc. Application No. 46/2021 Vs Lignite Power Pvt Ltd, Registered Office At 8-2- 293/82/a/431/a Road No. 22, Jubilee Hills, Hyderabad, 500033 Works Office At Village Gurha, Tehsil Kolayat, District Bikaner, Rajasthan-334302 ----Petitioner Versus The Commissioner, Cgst And Central Excise, G-105, New Industrial Area, Jodhpur-342003 ----Respondent For Petitioner(s) : Mr Sharad Kothari For Respondent(s) : Mr Rajvendra Saraswat HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE VINIT KUMAR MATHUR

Judgment / Order 27/08/2021 This application under Section 151 CPC read with Section 35G of the Central Excise Act, 1944 has been preferred on behalf of the applicant-appellant seeking clarification/modification in the order dated 25.08.2021 passed by this Court in D.B.Central Excise Appeal No.4/2021.

Learned counsel for the applicant-appellant has submitted that as per his statement before this Court on 25.08.2021 that the applicant-appellant is ready to abide by the condition of pre-deposit for the purpose of entertaining the appeal by the appellate authority, this Court remanded the matter back to the appellate authority for con

The judgment continues below.

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Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.