CENTURY KNITTERS (INDIA) LTD. Vs. CESTAT

JUDGEMENT

(1.) These appeals raise common questions arising out of the same impugned order. The appeals are filed against an order dated 2-9-2014 passed by the CESTAT holding that by virtue of an order dated 13-3-2013, the appeal stood dismissed. The assessment orders were passed in respect of the appellant on 8-12-2011 by the Commissioner. The appellant filed appeals before the CESTAT. By the impugned order dated 13-3-2013, the CESTAT ordered as follows:--

(2.) It appears that M/s. Puneet Exports Inc., whose appeal and application were also disposed of by the said order dated 13-3-2013, filed a miscellaneous application for modification of this order which was dismissed by an order dated 26-6-2014. By this order the CESTAT directed notice to be issued to the above appellants to show cause as to whey their appeals should not also be dismissed.

(3.) The appellant appeared before the CESTAT pursuant to the above order. The CESTAT, by the impugned order, rightly held that by virtue of the order dated 13-3-2013, the appeal stood dismissed. Admittedly, the order dated 13-3-2013 was not complied with by the appellant or by M/s. Puneet Exports Inc. It was a self operative order entailing the dismissal of the appeals in the event of the sum of Rs. 87,44,929/- not being deposited. The order had attained finality.