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2014 (1) TMI 525 - AT - Central ExciseRestoration of appeal Recall of final order Held that - The applicant/appellant has already deposited the required amount belatedly - After considering the reasons for delay stated by the appellant - the delay condoned and the final order recalled with the restoration of appeal. Waiver of Pre-deposit Held that - The assessee has complied with the direction for pre-deposit, the two co-appellants are entitled to waiver of pre-deposit till the disposal Stay granted.
Issues:
1. Dismissal of appeal due to non-compliance 2. Restoration of appeal by appellant 3. Pending stay applications and waiver of pre-deposit Issue 1: Dismissal of Appeal due to Non-Compliance The judgment addresses the dismissal of Appeal No. E/223/2010 filed by M/s. M.J. Steel Re-Rolling Mill due to non-compliance. The department had filed two miscellaneous applications praying for the dismissal of the appeal, which were deemed infructuous as the appeal had already been dismissed for non-compliance in Final Order No. 733/2011 dated 31.10.2011. Consequently, the two miscellaneous applications filed by the department were dismissed. Issue 2: Restoration of Appeal by Appellant The judgment further discusses the application filed by M/s. M.J. Steel Re-Rolling Mill seeking restoration of their appeal, E/223/2010. The appellant had belatedly deposited the required amount, which was acknowledged by the Superintendent (AR). After considering the reasons for the delay provided by the appellant's counsel, the tribunal decided to condone the delay and record compliance with Stay Order Nos. 639 to 641/2011 dated 25.07.2011. As a result, the Final Order was recalled, and the appeal of M/s. M.J. Steel Re-Rolling Mill was restored to its original number. Issue 3: Pending Stay Applications and Waiver of Pre-Deposit Lastly, the judgment addresses the stay applications filed by the appellants in Appeals E/224 & 225/2010, which were pending due to non-compliance with Section 35F of the Central Excise Act as per Final Order No. 733/2011. However, since the assessee had now complied with the tribunal's direction for pre-deposit, the co-appellants were entitled to a waiver of pre-deposit and stay of recovery in accordance with the original Stay Order dated 25.07.2011. The tribunal ordered the waiver and stay accordingly. In conclusion, the judgment dealt with the dismissal of the appeal, restoration of the appeal by the appellant, and the granting of a waiver of pre-deposit and stay of recovery for pending stay applications. The decision highlighted the importance of compliance with tribunal orders and the subsequent actions taken to rectify non-compliance issues.
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