2011 (5) TMI 158 - AT - Central Excise

Under Section 35F - Deposit 25% of the penalty - The appellant challenged the confirmation of Hon ble High Court of Gujarat - Hon ble High Court, by taking note of the Stay Order as also subsequent dismissal order and the appellant s willingness to deposit in question, directed the petitioner to deposit the amount within 4 weeks time from the date of passing of the order - As such, it was observed that the appeal shall be decided on merit after verifying that the condition has been satisfied - For ascertaining compliance of the above order, neither anybody is present nor is there any compliance report on record - Accordingly, dismiss the appeals for non-compliance with the provisions of Section 35F

Summary

The Appellate Tribunal CESTAT, Ahmedabad directed the appellant to deposit 25% of the penalty within specified periods. The appellant's appeal was dismissed for non-compliance with the deposit directive and subsequent orders. The High Court directed the appellant to deposit the amount within 4 weeks for the appeal to be decided on merit. As there was no compliance, the appeals were dismissed for non-compliance with the provisions of the Central Excise Act.