VIJAYA CASTING WORKS Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner has come up with the above writ petition challenging a conditional order passed by the Tribunal on 18-11-2014 directing the petitioner to deposit a sum of Rs. 10,00,000/- as against a demand of Rs. 11,53,646/- together with interest and penalty.

(2.) Heard Mr. K. Raji Reddy, learned counsel for the petitioner, Mr. M.V.J.K. Kumar, learned Standing counsel takes notice for the respondents.

(3.) As against the order-in-original passed on 27-6-2012 by the Joint Commissioner, the petitioner filed an appeal before the Commissioner (Appeals). The Commissioner (Appeals) dismissed the appeal on 17-1-2014 for non-compliance with the pre-deposit condition. As against the said order the petitioner filed a further appeal to the CESTAT. Before the CESTAT, the petitioner moved an application for stay and waiver. The Tribunal passed an order on 18-11-2014 directing the petitioner to deposit Rs. 10.00 lakhs. The amount was to be deposited within eight weeks and compliance was to be reported on 24-2-2105. The petitioner did not comply with the said order resulting in dismissal of the appeal. Thereafter, when a demand notice was served on the petitioner on 8-12-2016, he has come up with the present writ petition challenging an order passed about two years ago.