SHRI MAHAVIR INDUSTRIES Vs. CESTAT

JUDGEMENT

(1.) Three appeals have been filed against the order of the Commissioner which were heard on the issue of pre-deposit on 9-6-2008. On that date a common order was passed directing Diwan Industries to deposit a sum of Rs 10 lacs within six weeks. It was clarified that on deposit of the said amount pre-deposit of balance amount of duties and penalties of all applicants would be waived till disposal of the appeal but failure to make the deposit would result in the dismissal of the appeals. It appears to us that separate orders ought to have been passed by the Tribunal. The said order dated 9-6-2008 has not been assailed before this Court. What transpired was that an application for modification was filed by the petitioner winch came to be dismissed by the Tribunal on 5-9-2008. The Tribunal re-affirmed its previous order dated 9-6-2008 but also extended the time for compliance therewith for a further period of eight weeks.

(2.) It is not disputed that the order dated 5-9-2008 was dictated in Court in the presence of the Advocates. The following paragraph is worthy of reproduction :-

(3.) The order that has been impugned before us is dated 4-11-2008 although there is a mention of the order dated 5-9-2008 also. We have queried counsel for the petitioner as to why no appeal or challenge had been laid to the order dated 5-9-2008. The answer is that a copy of this order was received on 5-11-2008 and, therefore, the petitioner could not approach this Court on an earlier occasion. However, a reading of the order dated 4-11-2008 does not disclose that any objection was taken pertaining to the non-receipt of a copy of the order dated 5-9-2008 on 4-11-2008 when the impugned order was passed. It is, therefore, our view that the challenge to the order dated 5-9-2008 now brought before us is an afterthought.