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2014 (1) TMI 961 - AT - Central ExciseRestoration of appeal Non-compliance of pre-deposit ordered Held that - M/s G.K. Founders Pvt. Ltd. has complied with the Stay Order of deposit of Rs.25 lakhs and on application made by them - the appellant herein had made out a case for allowing the applications for restoration of appeals Appeals recalled and restored Decided in favour of Assessee.
Issues involved: Restoration of appeals dismissed for non-compliance of pre-deposit order.
Analysis: The judgment by the Appellate Tribunal CESTAT AHMEDABAD, delivered by Mr. M.V. Ravindran, addressed the applications filed for the restoration of appeals E/932 & 933/2011. These appeals were initially dismissed due to non-compliance with the pre-deposit order issued by the Bench in Stay Order No. S/1410-1424/WZB/AHD/2012 dated 24.07.2012. The main assessee, M/s G.K. Founders Pvt. Ltd., was directed to pre-deposit an amount of Rs.25 lakhs, and upon failing to comply, all appeals were dismissed for non-compliance as per Final Order No. A/1479 to 1481/WZB/AHD/2012 dated 03.10.2012. However, the Tribunal noted that M/s G.K. Founders Pvt. Ltd. eventually fulfilled the pre-deposit order, leading to the restoration of their appeal to its original number as per Order No. M/2404 & 2405/WZB/AHD/2012 dated 06.12.2012. Since the pre-deposit requirement was specifically directed at M/s G.K. Founders Pvt. Ltd., and they had complied, the Tribunal found merit in allowing the applications for restoration of the appeals. The Tribunal, comprising Mr. M.V. Ravindran, allowed the applications for restoration of appeals E/932/2011 and E/933/2011. The previous orders dismissing these appeals, i.e., No.A/1479 to 1481/WZB/AHD/2012 dated 03.10.2012 and No.A/1418-1429/WZB/AHD/2012 dated 24.09.2012, were recalled. The Registry was directed to restore these appeals to their original numbers and list them for disposal alongside the appeal of M/s G.K. Founders Pvt. Ltd. This comprehensive analysis highlights the procedural aspects and the grounds on which the restoration of the appeals was granted by the Tribunal, emphasizing compliance with the pre-deposit order as the pivotal factor in the decision-making process.
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