2015 (1) TMI 667 - HC - Central Excise

Waiver of pre deposit - Appeal dismissed for non compliance of pre deposit order - Held that - Court vide its judgment 2005 (12) TMI 99 - HIGH COURT OF JUDICATURE AT ALLAHABAD permitted the petitioners to deposit ₹ 5 lacs within one month and subject thereto his appeal was directed to be decided by Tribunal on merits but even this order was not complied with by depositing the amount of ₹ 5 lacs within one month. It is also evident from the record that application of modification was rejected and another application for recall of that order was dismissed. In these facts and circumstances, I do not find any error apparent on the face of record on the part of Tribunal in dismissing petitioner s appeal on the ground of non compliance of condition precedent. - Decided against assessee.

Summary

The High Court of Allahabad dismissed the writ petition as the petitioner failed to comply with the requirement of pre-deposit of disputed tax for entertaining the appeal under Section 35 (F) of the Central Excise Tax Act, 1944. The appeal was dismissed by the Tribunal due to non-compliance with the pre-deposit condition.