CESTAT recalls its order passed in Air India Limited case
IN we had reported that the CESTAT had dismissed the Stay application filed by Air India Limited and ordered the applicant to pre-deposit the adjudicated amount as the notice issued to the applicant was received back with the postal remark ‘incomplete address' and the applicant had neither appeared for hearing nor requested an adjournment and moreover had refused to accept the notice. This order is dated 02.08.2012 [See 2012-TIOL-1283-CESTAT-Mum] and the applicant was directed to make the pre-deposit within eight weeks.
Anyway, either through the DDT or for that matter the taxman from CST, Mumbai-I must have knocked the doors of the airline that they came to know about the CESTAT order and rushed to the CESTAT with a Miscellaneous Application for restoration of their Stay application that was decided ex-parte .
The matter was heard on the 8th October 2012 and the following order was passed -
"2. Perused the records. On perusal of the records, we find that the notice of hearing for 02.08.2012 was received back unserved with remarks ‘REFUSED'. Thereafter, stay application was disposed of ex-parte. Considering the fact the stay application has been disposed of ex-parte, we recall our order dated 02.08.2012 and restore the stay application to its original number.
3. As the revenue involved is more than Rs.211 crores, therefore, we direct the applicant to appear for disposal of the stay application on 16th October, 2012."
We are yet to get the order passed on the Stay application. Incidentally, the above order was issued on the 15th.
(See )