2017 (1) TMI 1536 - AT - Central Excise

Restoration of appeal - appeal was dismissed for non-compliance of the condition to pay cost for condoning the delay in filing the appeal - Held that - the delay in depositing could not be represented before the Tribunal as the Counsel who was then appearing for the appellant was laid up due to serious illness - also, the appellant has already made the deposit of cost - the appellant can be given a chance to contest the case on merits - appeal restored.

Summary

Issues: Restoration of appeal due to non-compliance with cost payment condition.

In this case, the appellant filed an appeal along with a condonation of delay application, seeking restoration of the appeal which was dismissed for non-compliance with the condition to pay the cost for condoning the delay in filing the appeal. The Tribunal had directed the appellant to pay a cost of ?25,000 within a specified period, but the appellant failed to comply, resulting in the dismissal of the appeal. The appellant argued that the delay in payment was due to the time taken for communication of the order and the illness of their counsel. The respondent opposed the restoration, citing the late payment and the monetary limit for disposal of appeals. After hearing both parties, the Member (J) noted the delayed payment, the illness of the counsel, and the deposit of the cost by the appellant. Considering these factors, the Member (J) allowed the restoration of the appeal on the condition that the appellant pays an additional amount of ?10,000 as a cost for restoration. Failure to comply would result in the dismissal of the appeal without further notice. The case would also be taken up for final hearing or disposal based on the monetary limit.