2004 (4) TMI 337 - AT - Central Excise

Summary

Issues:
1. Application for waiver of pre-deposit and stay of recovery under Section 35F of the Central Excise Act, 1944.
2. Application for early posting of the appeal for hearing.
3. Abatement of appeal due to liquidation of the company.

Analysis:
1. The appellant-company filed applications seeking waiver of pre-deposit and stay of recovery under Section 35F of the Central Excise Act, 1944, along with a request for early posting of the appeal for hearing. The records revealed that the appellant-company had been liquidated as per the order of the Hon'ble High Court of Madras in 2001. The notice of appeal had been provided to the Official Liquidator on multiple occasions, with the first intimation given in 2002 and subsequent reminders in 2003 and 2004. Despite these notifications, no officer authorized to attend to the case was deputed by the Official Liquidator. The Tribunal noted that the submissions made by an individual claiming to be from the office of the Official Liquidator could not be considered due to lack of proper authorization.

2. Considering the liquidation of the company in 2001, the Tribunal referred to Rule 22 of the CESTAT (Procedure) Rules, 1982, which states that the appeal of a liquidated company should abate. The proviso to this rule allows the Official Liquidator to continue the appeal by filing an application within a specified period, which had already expired in this case. Since no such application was found on record, the Tribunal concluded that the appeal had abated. Consequently, the applications for waiver of pre-deposit, stay of recovery, and early posting of the appeal were dismissed.

In summary, the Tribunal found that due to the liquidation of the company and the absence of a timely application by the Official Liquidator to continue the appeal, the appeal had abated. As a result, the applications for waiver of pre-deposit and stay of recovery were dismissed.