2007 (9) TMI 606 - HC - Central Excise

Summary

Issues Involved: Appeal u/s 35G of Central Excise Act, 1944 against dismissal for failure to comply with pre-deposit condition.

The appellant filed Excise Appeal No. 2836 of 2006 before the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, seeking waiver of pre-deposit of duty and penalty. An error in the order was rectified, but the appellant failed to make the necessary deposit, leading to dismissal of the appeal by the Tribunal.

The appellant, through counsel, expressed readiness to deposit the duty amount within four weeks. The Additional Solicitor General for the respondents agreed to the deposit condition for restoration of the appeal.

Considering the fair stand of the Additional Solicitor General, the appeal was disposed with a direction for the appellant to deposit the specified amount within four weeks. Failure to comply would result in automatic dismissal of the appeal. The Tribunal was directed to hear and decide the appeal on merits upon deposit.

The appeal was allowed with no order as to costs.