2013 (2) TMI 823 - HC - Central Excise

Summary

Issues involved: Appeal dismissed on the ground of limitation and prayer for condonation of delay rejected.

Summary:
The Tribunal dismissed the appeal on the ground of limitation, with the prayer for condonation of delay being rejected. The order under challenge dated 22nd December, 2000, required the appellant to pre-deposit a sum of &8377; 32,56,079.43p. The appellant failed to appear before the appellate authority on multiple hearing dates. The order was passed citing non-compliance with the provisions of Sec.25F of the Central Excise Act. The appellant's counsel argued that no peremptory order was issued for the deposit, leading to a violation of natural justice. Despite this argument, the appellant had avoided payment for over 12 years. The Court ordered that if the appellant deposits the specified sum within three months, the appeal will be heard on merits. The appellant can utilize the amount in their CENVAT Account towards the deposit. Failure to make the deposit within the stipulated time will result in the dismissal of the appeal.