ARCL ORGANICS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) In an excise matter, the Customs Excise and Services Tax Tribunal, East Regional Bench, Kolkata by its order dated 3rd Sept. 2013 directed the appellant company ("the appellant") to pay 50% of the duty within eight weeks of communication of the order. Upon payment of this 50% duty recovery of the dues against the appellant would stand stayed. This 50% amount was Rs. 42,87,107/-.

(2.) For whatever reason the appellant was unable to pay the amount or did not pay it. It applied to the tribunal for review or variation of its order. On 25th Nov. 2013 this prayer was refused and the appeal was dismissed on the ground of failure of the appellant to make the predeposit. The appellant approached this Court by way of an appeal which was disposed of on 4th Sept. 2015 by a Division Bench of his Court directing them to pay Rs. 35 lakhs instead of Rs. 42,87,107/-.

(3.) We have not been told the reason but against this order also the appellant preferred a review application before this Court which was dismissed on 6th Sept. 2016.