2007 (4) TMI 591 - AT - Central Excise

Summary

Issues involved: Restoration of appeal due to non-compliance with pre-deposit order.

Summary:
The case involved the appeal for restoration due to non-compliance with the pre-deposit order issued by the Tribunal. The original authority confirmed a duty demand on illicitly cleared fabrics, which was upheld by the Commissioner (Appeals). The Tribunal directed the appellant to deposit a sum of Rs. 6 lakhs within a specified time frame, which the appellant failed to comply with, resulting in the dismissal of their appeal. After a year, the appellant deposited the amount and sought restoration of the appeal.

The appellant's advocate cited various judgments to support the restoration of the appeal. The Tribunal considered the submissions and noted that while Section 35F requires pre-deposit before filing an appeal, the appellant failed to comply with the order despite extensions granted. The Tribunal expressed concerns about routine acceptance of restoration requests leading to delays in dispute resolution and emphasized the importance of curbing delay tactics.

In the interest of justice, the Tribunal decided to restore the appeal but imposed further terms of deposit. The appellant was directed to make an additional deposit of Rs. 2 lakhs within a specified time frame. The Tribunal emphasized the need for timely compliance with orders to avoid unnecessary delays in the legal process.