2011 (7) TMI 682 - AT - Central Excise

Waiver of pre-deposit - Cenvat credit - Learned Counsel submits that they were not heard by the learned Commissioner(Appeals) in the modification application filed by them and if he would have been given an option for hearing then they would have taken a view whether to deposit or not - assessee are directed to deposit Rs. 50 Lakhs

Summary

Issues:
Stay Petition for waiver of pre-deposit of confirmed amount, non-compliance with pre-deposit order, lack of hearing by Commissioner (Appeals), direction for deposit amount, restoration of appeals, disposal of appeals and stay petitions.

Analysis:
The Appellants filed Stay Petitions seeking waiver of pre-deposit of a confirmed amount along with penalty and interest. The Learned Commissioner (Appeals) dismissed the Appeals due to non-compliance with the pre-deposit order. The Appellants argued that they were not heard during the modification application and expressed willingness to pre-deposit the amount as decided by the Bench. However, the Tribunal noted that since the Appeals were not disposed of on merits by the Commissioner (Appeals), they could not delve into the case's specifics. Consequently, the Tribunal directed the Appellant to deposit a specified amount within eight weeks and report compliance to the Commissioner (Appeals) for further action. Once compliance is reported, the Commissioner (Appeals) will restore the appeals to their original status and adjudicate them following the principles of natural justice. The Tribunal disposed of all the Appeals and Stay Petitions accordingly.

This judgment highlights the importance of complying with pre-deposit orders and the need for proper disposal of appeals on merits. It underscores the significance of natural justice principles in adjudicating legal matters. The decision showcases a balanced approach by directing the deposit of a specific amount while ensuring a fair hearing and resolution of the appeals. The case serves as a reminder of the procedural requirements and the role of tribunals in overseeing compliance and due process in legal proceedings.