RAJKAMAL TEXTILE PRINTERY Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioners have challenged order dated 11-6-2015, as at Annexure-A to the petition, passed by the Customs, Excise & Service Tax Appellate Tribunal (for short, "the Tribunal"). Brief facts are as under :

(2.) Petitioners had filed appeals before the Tribunal challenging the order of the adjudicating authority in which the petitioners were required to make pre-deposit of rupees one crore. The petitioners consistently pleaded that they did not have any means of making such deposit. The petitioners in one of the proceedings, as can be seen from order dated 18-1-2012 passed by the Tribunal, pleaded that the Revenue had attached immovable properties of the petitioners, namely land and building of the petitioners' factory, which, according to the petitioners, was valued at Rs. 60 lakhs, as suggested in the report of the approved Valuer. The petitioners, therefore, requested the Tribunal that this should be treated as a part of pre-deposit and the appeals be heard on merits. The Tribunal, however, rejected such contention on the ground that mere attachment of property cannot be equated as pre-deposit.

(3.) Be that as it may, the Department eventually auctioned the properties and recovered approximately Rs. 85 lakhs through such auction. On the premise that the petitioners' earlier deposit of Rs. 16 lakhs under various challans in the year 2004-2005 were pending with the Department and fresh receipt of Rs. 85 lakhs by way of sale of the petitioners' properties would cover the entire pre-deposit of rupees one crore, the petitioners once again approached the Tribunal and requested that the appeals be now taken up and heard on merits. The Tribunal refused to hear and dismissed such application by the impugned order, and hence this petition.