2014 (11) TMI 667 - HC - Central Excise

Application for extension of time - Failure of making pre deposit - Failure to furnish bank gurantee - Held that - Application for extension of time to furnish the Bank Guarantee was made on 1st August, 2013. During the pendency of that application, the appeal came up before the Tribunal and was dismissed by an order dated 19th August, 2013. After the appeal was dismissed by the Tribunal, the application for extension of time to furnish the Bank Guarantee was dismissed by an order dated 29th August, 2013 on the ground that there was no longer any requirement to furnish any Bank Guarantee because the appeal itself had been dismissed. Aggrieved by the order dated 29th August, 2013 dismissing the application for extension of time to furnish the Bank Guarantee as also aggrieved by the order dated 19th August, 2013 passed by the Tribunal dismissing the appeal, two separate appeals have been preferred. In the event, a sum of ₹ 1 crore is deposited by the appellant with the Commissioner within a month from date of receipt of order, the Appeal shall be heard by the Tribunal on merit - Decided partly in favour of assessee.

Summary

Issues:
1. Extension of time to furnish Bank Guarantee.
2. Dismissal of appeal by the Tribunal.
3. Appeals against dismissal orders.
4. Conditions for revival of appeal.

Extension of time to furnish Bank Guarantee:
The appellant failed to furnish the Bank Guarantee within the stipulated time frame as per the modified order dated 11th July, 2013. An application for an extension of time was made on 1st August, 2013. However, during the pendency of this application, the appeal was dismissed by the Tribunal on 19th August, 2013. Subsequently, the application for extension was also dismissed on 29th August, 2013, as the appeal had already been dismissed, rendering the requirement for the Bank Guarantee unnecessary.

Dismissal of appeal by the Tribunal:
The Tribunal dismissed the appeal on 19th August, 2013, which led to the subsequent dismissal of the application for an extension of time to furnish the Bank Guarantee. The dismissal of the appeal by the Tribunal was a crucial event that impacted the subsequent legal proceedings and decisions.

Appeals against dismissal orders:
Following the dismissal of the appeal and the application for extension, two separate appeals were filed challenging the orders dated 19th August, 2013, and 29th August, 2013. Both appeals were consolidated and disposed of together in the present judgment.

Conditions for revival of appeal:
The judgment outlined specific conditions for the revival of the appeal. It stipulated that if the appellant deposited a sum of &8377;1 crore with the Commissioner within a month from the date of the judgment, the Appeal No. Ex.Ap.49/11 would stand revived and be heard by the Tribunal on merit. Failure to make this deposit would result in the dismissal of both appeals. The judgment concluded by disposing of both appeals based on the aforementioned conditions and decisions.