ESS DEE ALUMINIUM LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) THE order dated 9th January, 2014 passed in ITAT No. 147 of 2013, G.A. No. 2590 of 2013 (Commissioner of Income Tax, Kolkata -II v. UCO Bank) along with C.A.N. No. 10329 of 2013, M.A.T. No. 1555 of 2013, W.P. No. 19685 (W) of 2013, which was, in fact, intended to be passed in the above matter is today passed as follows: By an order dated 30th April, 2013 passed in Appeal No. Ex. Ap. 49/2011, the learned Tribunal directed the appellant before us to make a pre -deposit of 25% of the CENVAT Credit involved in the case within a period of eight weeks and report compliance on 15th July, 2013. Aggrieved by the order dated 30th April, 2013, the appellant presented a writ petition before this Court which was registered as W.P. No. 19685 (W) of 2013. By an order dated 11th July, 2013 passed in the aforesaid writ petition, the order passed by the learned Tribunal was varied and/or modified as follows:

(2.) THE appellant, however, failed to furnish the Bank Guarantee within the time stipulated by the order dated 11th July, 2013, to be precise, the time for furnishing the Bank Guarantee expired on 26 July, 2013.

(3.) AGGRIEVED by the order dated 29th August, 2013 dismissing the application for extension of time to furnish the Bank Guarantee as also aggrieved by the order dated 19th August, 2013 passed by the Tribunal dismissing the appeal, two separate appeals have been preferred. Both the appeals have been taken up together and are disposed of by the following orders: