STC Technologies Pvt. Ltd. vs CESTAT

These petitions are filed by the appellant in the appeals seeking to clarify the judgment dated 14-11-2014 passed in C.M.A. Nos. 2904 to 2306 of 2014 [ STC Technologies Pvt. Ltd. Vs. CESTAT, Chennai(2015) 39 STR 15 ]. By judgment dated 14-11-2014 passed in C.M.A. Nos. 2904 to 2906 of 2014, this Court has dismissed the appeals finding no reason to interfere with the order of the Tribunal on pre-deposit. In other words, this Court has not thought it fit to grant extension of time to comply with the order of the Tribunal. Therefore, it only means that the order of the Tribunal should be followed scrupulously.

However, it is brought to the notice of this Court that the petitioner had deposited Rs. 40,00,000/- as pre-deposit on two dates, namely, Rs. 32,00,000/- on 31-1-2015 and Rs. 8,00,000/- on 13-2-2015, even though the Tribunal had granted only six weeks to comply with the said condition of pre-deposit. Considering the fact that the petitioner was pursuing the matter by way of appeals before us we condone the delay on the part of the petitioner in complying with the said condition of pre-deposit and direct the Tribunal to take up the appeals on merits and proceed further in accordance with law. With the above observation, these petitions are disposed of and the judgment dated 14-11-2014 passed in C.M.A. Nos. 2904 to 2906 of 2014 stands modified to the above effect.