2007 (6) TMI 532 - HC - Central Excise

Summary

Issues involved: Challenge to order of non-deposit of pre-deposit amount u/s 10 lakhs as directed by CESTAT leading to dismissal of appeal.

The High Court of Bombay heard the challenge by the Petitioner against the order of CESTAT dated 29th September, 2006, which dismissed the appeal due to non-deposit of a pre-deposit amount of Rs. 10 lakhs as directed in the earlier order dated 20th October, 2005. The Petitioner was initially directed to make the pre-deposit within four weeks and report compliance by 23rd November, 2005, with an extension granted till 4th April, 2006. Despite not challenging the initial pre-deposit order and seeking time extensions twice, the Petitioner approached the Court at a later stage, which was not entertained. The Court found no illegality or error in the Tribunal's orders, leading to the dismissal of the Petition.

The Counsel for the Petitioner informed the Court that Rs. 6.5 lakhs out of the Rs. 10 lakhs pre-deposit amount had already been deposited, and the Petitioner undertook to deposit the remaining Rs. 3.5 lakhs within eight weeks. It was clarified that if the balance amount was deposited within the stipulated time, the appeal before CESTAT would be revived for disposal; otherwise, it would remain dismissed.