2005 (3) TMI 685 - AT - Central Excise

Summary

Issues: Restoration of appeal, waiver of pre-deposit of duty, dismissal of appeal for non-compliance with Section 35F of Central Excise Act, review of orders.

In this case, the applicant filed an application for the restoration of the appeal along with a request for waiver of pre-deposit of duty. Initially, the Tribunal directed the applicant to deposit Rs. 3 lakhs for the appeal's hearing. Subsequently, the Tribunal rejected the modification application related to this deposit. The applicant then filed a writ petition against the Tribunal's stay order, which was dismissed by the High Court. Meanwhile, the Tribunal dismissed the appeal due to non-compliance with Section 35F of the Central Excise Act. Despite filing a second writ petition, which was also dismissed by the High Court, the applicant eventually deposited the required amount and filed the restoration application.

The Tribunal held that the order for pre-deposit and the subsequent dismissal of the appeal were merged with the High Court's orders. Therefore, recalling these orders would amount to a review of the already merged orders. Consequently, the Tribunal dismissed the applicant's restoration application. The decision was pronounced in open court on 29-3-2005.