2012 (9) TMI 415 - HC - Central Excise

Rejection of restoration of appeal - Delay in payment of predeposit - Held that - As it is clear from the record that the petitioner failed to deposit the amount as directed by the Commissioner (Appeals) thereafter the orders passed by this Court at Jabalpur directing the petitioner to deposit the 1/4th of the amount of duty within period of 3 weeks was also not complied with and even the benefit extended by the Supreme Court while dismissing the SLP and directing to deposit 1/4th of the duty within 4 weeks has not been availed by the petitioner within the time fixed by the Supreme Court. As the matter about predeposit had travelled upto the Supreme Court and even the order of Supreme Court has not been complied with by the petitioner it was not open for the Commissioner (Appeals) to have allowed the prayer - against assessee.

Summary

Issues: Challenge to rejection of restoration of appeal order by Commissioner (Appeals) Customs Central Excise and Service Tax.

Analysis:
The petitioner challenged an order dated 04.11.2011 passed by the Commissioner (Appeals) Customs Central Excise and Service Tax, Indore, rejecting the restoration of appeal application. The petitioner had initially filed an appeal against the order confirming the demand of Central Excise Duty and penalty. The Commissioner (Appeals) had directed the petitioner to deposit the duty within 2 weeks, which was not complied with. Subsequently, a series of legal actions were taken, including filing a Writ Petition and a Special Leave Petition before the Supreme Court. Despite various orders and directions, the petitioner failed to comply with the deposit requirements, leading to the dismissal of the appeal for noncompliance. The petitioner later sought restoration of the appeal by stating that the amount had been deposited, but the Commissioner (Appeals) rejected the prayer, citing non-compliance with previous orders, including those from the Supreme Court.

The High Court upheld the decision of the Commissioner (Appeals) to reject the restoration of the appeal application. The Court noted that the petitioner had consistently failed to comply with the deposit requirements set by various authorities, including the Supreme Court. It was observed that the petitioner had not availed the benefit extended by the Supreme Court within the specified time frame. Given the petitioner's history of non-compliance with previous orders and directions, the Court found no grounds to interfere with the decision of the Commissioner (Appeals) to reject the restoration plea. Consequently, the petition was dismissed by the High Court.