2008 (10) TMI 450 - AT - Central Excise

Summary

Issues: Non-compliance with stay order and failure to file application for financial hardship as directed by the Hon'ble High Court.

In this case, the Appellate Tribunal CESTAT, New Delhi, heard the matter where the applicants were directed to make a pre-deposit of a specified amount within 8 weeks, with a reporting compliance set for a later date. The applicants challenged the stay order, leading to the Hon'ble Delhi High Court directing them to file an application regarding their financial hardship within 3 weeks. The High Court emphasized that the tribunal should consider the plea of financial hardship and permitted the applicants to submit all relevant material. Failure to file the application within the stipulated time would result in the impugned order operating fully. Despite submitting a set of documents, including written submissions and financial documents, the applicants did not file the required application for financial hardship within the specified time frame. The Tribunal found that the written submission did not meet the procedural requirements for an application as per the CEGAT (Procedure) Rules, lacking the necessary verification. Consequently, the appeals were dismissed for non-compliance with the provisions of Section 129E of the Customs Act. The Tribunal's decision was based on the applicants' failure to adhere to the High Court's directive and the procedural rules governing the submission of applications in such cases.

This judgment highlights the importance of complying with court directives and procedural rules in legal proceedings. It underscores the significance of timely and accurate submission of required documents and applications as mandated by the court, especially in cases involving financial hardship considerations. The ruling serves as a reminder for parties involved in legal matters to strictly adhere to court orders and procedural guidelines to ensure a fair and just resolution of their case.