2013 (5) TMI 92 - AT - Central Excise

Miscellaneous application - extension of time for complying with the direction of this Tribunal vide Stay Order seeked - Held that - Stay order was passed on 23rd August, 2012 on the basis of an offer made by the Applicant No.(i) and sufficient time has been given to the applicants for compliance with the said order from time to time. Also, while passing the order, it was made clear that predeposit of entire amount of other applicants would be waived and its recovery stayed subject to deposit of Rs.2.00 Crores by the Applicant No. (i). The time for compliance has been extended on the request of the applicants but even till date, they have defaulted in making deposit of Rs.75.00 lakhs and also there has been no time frame furnished in the present Miscellaneous Applications for deposit of Rs.75.00 lakhs, instead request for modification of the order dated 22.08.2012, has been sought - Miscellaneous application dismissed.

Summary

Issues:
Extension of time for compliance with Tribunal's direction and waiver of balance amount in Stay Order.

Analysis:
The judgment involves two Miscellaneous Applications filed by the applicants. In the first application, the applicants sought an extension of time for complying with the Tribunal's direction to make a predeposit of Rs.2.00 Crores within eight weeks. As multiple extensions had already been granted, the application was deemed infructuous and disposed of. The second application requested a modification of the Stay Order to waive the balance amount of Rs.75.00 lakhs. The applicants had been granted extensions for compliance based on their requests and deposits made. The Department argued that despite sufficient time being granted, the applicants failed to comply, rendering the appeals liable for dismissal.

Upon hearing both sides and reviewing the records, the Tribunal noted that the stay order was initially based on an offer by one of the applicants. Despite extensions granted for compliance, the applicants had not deposited the required Rs.75.00 lakhs. The Tribunal observed that the applicants did not provide a specific timeframe for the deposit in the second application but sought modification of the original order. Finding no merit in the second application, the Tribunal dismissed it and consequently dismissed all appeals due to non-compliance with the Tribunal's order and provisions of Section 35F of the Central Excise Act, 1944.

In conclusion, the Tribunal dismissed the appeals and disposed of the Miscellaneous Applications accordingly.