Case Laws 2014 (2) TMI 503 - CESTAT CHENNAI - Central Excise M/s. Interfit India Ltd. Versus CCE, Madurai Restoration of appeal - Appeal dismissed for failure to compliance of pre deposit order - Application for modification of stay order was dismissed for non-prosecution - Held that:- time-bar issue is a factual aspect based on evidence and the Tribunal failed to appreciate the prima facie case on the limitation during the stay stage. On reading the findings in the stay order, it is very clear that the applicant withdrew their application seeking provisional assessment - Tribunal observed that the aspect would be considered after hearing the matter at length and examining the evidences in detail. In view of that, we do not find any reason for modification of the stay order dated 5.8.2013. However, after considering the submission of the learned Advocate, we extend the period of compliance of the stay order by further four weeks - Appeal restored.
Posted on: Sun, 16 Mar 2014 04:21:51 +0000