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Judgment
C.M. 17241/2014 in CUSAA 39/2014
Allowed subject to all just exceptions.
CUSAA. 39/2014 and C.M. 17240/2014
CUSAA. 40/2014 and C.M. 17242/2014:
These appeals have been filed by the company (M/s. Committed Logistics Private Limited and its Managing Director Mr. Vikas Choudhary being aggrieved by the order dated 24-7-2014 passed by the Customs, Excise and Service Tax Appellate Tribunal, whereby the appellants have been directed to make a pre-deposit of ` 15 lacs each out of the penalties imposed to the tune of ` 25 lacs each. The learned counsel for the appellants invited our attention to the impugned order dated 24-7-2014 and submitted that there is no discussion of the appellants'' cases for stay in the entire body of the order and the only mention of the appellants is in the table given in paragraph 6 of the impugned order.
We are not going into the merits of the cases. However, we feel that since the appellants'' cases have not been touched upon in the impugned order, it is not clear as to what was the reason behind the Tribunal requiring the appellants to make the aforesaid pre-deposits. As a result, it would be appropriate if these appeals are disposed of by remitting the matter with regard to the pre-deposit to the Tribunal for its consideration and for orders in accordance with law. Consequently, insofar as the appellants are concerned, the order dated 24-7-2014 requiring the appellants to deposit ` 15 lacs each is set aside. The matters are remitted to the Tribunal. The stay applications being C/Stay/59089 in CUSAA 39/2014 and C/Stay/59090 in CUSAA 40/2014 stand restored to the file of the Appellate Tribunal. The said Tribunal shall consider the stay applications afresh and pass appropriate orders in accordance with law. In the first instance, the parties shall appear before the Tribunal on 24-11-2014. The appeals stand allowed to the aforesaid extent.