2014 (7) TMI 833 - HC - Central Excise

Restoration of appeal - tribunal dismissed the appeal for failure to pre-deposit the amount - Held that - the Tribunal, after hearing the learned counsel on either side; perusing the records and keeping in mind the undue hardship that would be caused to the appellant and the interest of the Revenue, had shown sufficient indulgence to the appellant by granting time to deposit a part of the tax demanded. The appellant has not chosen to seek modification of the said order or extension of time and in fact, failed to comply with the conditional order. - tribunal has rightly dismissed the appeal - Decided against the assessee.

Summary

Issues:
Appeal against Tribunal's order of dismissal for non-compliance of conditional stay order.

Analysis:
The appeal was filed challenging an order demanding service tax, penalty, and interest. The Tribunal directed the appellant to deposit a specific sum within a set timeframe, failing which the appeal would be dismissed. The appellant did not comply with this order, leading to the dismissal of the appeal.

The judges referred to Section 35-F of the Central Excise Act, which requires the deposit of duty or penalty when filing an appeal, unless waived by the Tribunal. The Tribunal had granted the appellant time to deposit a portion of the tax demanded, showing leniency. However, the appellant did not request any modification or extension and failed to comply with the order, resulting in the dismissal of the appeal.

Ultimately, the judges found no substantial legal question in the appeal. As a result, the appeal was dismissed, and a related motion was closed. The decision was based on the appellant's non-compliance with the Tribunal's order, as per the provisions of Section 35-F of the Central Excise Act.