Full Judgment Text
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CASE NO.:
Appeal (civil) 426 of 2003
PETITIONER:
M/s. Rattan Steel Works
RESPONDENT:
Commissioner of Central Excise & Anr
DATE OF JUDGMENT: 01/02/2008
BENCH:
ASHOK BHAN & DALVEER BHANDARI
JUDGMENT:
JUDGMENT
O R D E R
I.A.NO.2 IN CIVIL APPEAL NO.426 OF 2003
Pursuant to a show cause notice dated 11th August 1998 to the appellant and the repl
y
having been filed by it, the Commissioner of Central Excise, Chennai, imposed a duty of
Rs.23,51,646/- and a penalty of Rs.5,00,000/- on the appellant-firm and Rs.1,00,000/- on
its proprietor as individual penalty.
On an appeal filed by the appellant, Cutoms, Excise & Gold (Control) Appellate
Tribunal (now Customs, Excise & Service Tax Appellate Tribunal) [CESTAT], by an
order dated 17th July 2000, ordered payment of Rs.10,00,000/- as pre-deposit as a
condition precedent for hearing the appeal on merits within a period of three months. It
was made clear that if the said amount is not deposited, the appeal filed before it shall
stand dismissed. The appellant deposited only a sum of Rs.1,00,000/-. The CESTAT,
however, on 19th January 2001, extended the time to deposit the amount by two months.
On 28th March 2001, the CESTAT dismissed the appeal for non-compliance of the order
of pre-deposit.
I.A.No.2 in C.A.No.426/03 .... (contd.)
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Aggrieved by the said order, the appellant filed a writ petition before the High Co
urt
which was also dismissed by a learned Single Judge of the High Court on 20th September
2001. However, a period of twelve weeks was granted to deposit the remaining amount of
Rs.9,00,000/-.
The appellant filed an appeal before a Division Bench of the High Court. The Divisi
on
Bench, by the impugned order, dismissed the appeal, but, granted two weeks’ time to
deposit the amount of pre-deposit. Against the said order, the appellant filed an appeal
before this Court by way of Special Leave Petition wherein leave has been granted and the
appeal is pending.
The appellant has now moved the present application for permitting the appellant to
deposit the remaining amount of pre-deposit, as ordered by the CESTAT so that the
appeal before the CESTAT is restored and heard.
Counsel for the appellant-applicant submits that the remaining amount of pre-deposit
will be deposited within three weeks. In view of this statement, we accept this appeal and
set aside the orders of the Division Bench of the High Court, learned Single Judge of the
High Court as also that of the CESTAT and order that if the aforementioned remaining
amount of Rs.9,00,000/- is deposited within the said period, the appeal before the
CESTAT shall stand restored and disposed of on
I.A.No.2 in C.A.No.426/03 .... (contd.)
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merits. However, in case the appellant-applicant fails to deposit the said amount, the
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order passed by the CESTAT dismissing the appeal of the appellant shall remain in force
and consequently the present appeal shall also stand dismissed.
In view of the above, I.A.No.2 as also the civil appeal are disposed of.