2011 (6) TMI 579 - AT - Central Excise

Pre-deposit - appellant submitted that the matter is listed before the Hon ble High Court on 20.06.2011, therefore the appeal may not be dismissed for non-compliance Held that - order High Court has extended the time limit for pre-deposit till 03.03.2011 only, the appellant has failed to obtain any extension of time for pre-deposit from the Hon ble Bombay High Court, order dated 10.06.2011, the appellant were specifically directed either to report compliance of the stay order dated 03.01.2011 or a stay order against the order dated 03.01.2011 from the Hon ble Bombay High Court failing which the appeal be dismissed without further notice, appeal dismissed for non-compliance with the condition of pre-deposit as per Section 35F of the Central Excise Act, 1944

Summary

Issues: Non-compliance with pre-deposit order, failure to obtain stay order from High Court, dismissal of appeal

In this case, the appellant was directed by the Appellate Tribunal to make a pre-deposit of Rs.68.8 lakhs within a specified time frame. Despite extensions granted by the Hon'ble High Court, the appellant failed to comply with the pre-deposit requirement. The Tribunal issued multiple notices and provided opportunities for compliance or obtaining a stay order. The appellant cited the listing of the matter before the High Court as a reason for non-compliance. The Tribunal considered the discretionary power to adjourn or dismiss the appeal for non-compliance in such cases, as established in the case of Jai Prakash Strips Ltd. vs. Union of India. The Tribunal noted the lack of stay order from the High Court and the appellant's failure to secure an extension for pre-deposit. Consequently, the Tribunal dismissed the appeal for non-compliance with the pre-deposit condition under Section 35F of the Central Excise Act, 1944.