2014 (9) TMI 1232 - AT - Central Excise

Maintainability of appeal - non-compliance with the requirement of the pre-deposit - HELD THAT - It is noticed that Shree Nakoda Ispat Ltd. and Anant Dave have deposited the amounts directed by the order dated 22-1-2014 within the further time granted by the Supreme Court vide its order dated 13-8-2014. Shri Kailash Agarwal, appellant in Excise Appeal No. 56500/2013 has however not deposited the amount of Rs. One lakh as directed. No proof of deposit or report of compliance by this appellant is on record. The appeal preferred by Shri Kailash Agarwal, commission agent is however rejected for failure of pre-deposit, under Section 35F of the Central Excise Act, 1944 - rest is allowed.

Summary

Issues: Compliance with pre-deposit order under Central Excise Act, 1944

Analysis:
1. The appellants, including Shree Nakoda Ispat Ltd., Anant Dave, and Kailash Agarwal, were directed to make specific pre-deposits by an order dated 22-1-2014. Shree Nakoda Ispat Ltd. was directed to deposit &8377; 70 lakhs, Anant Dave &8377; 10 lakhs, and Kailash Agarwal Rs. One lakh. The matter was appealed to the High Court and then to the Supreme Court, which extended the time for pre-deposit by two weeks from its order dated 13-8-2014.

2. Shree Nakoda Ispat Ltd. and Anant Dave complied with the pre-deposit order within the extended time granted by the Supreme Court. However, Kailash Agarwal, the appellant in Excise Appeal No. 56500/2013, failed to deposit the directed amount of Rs. One lakh, with no proof of deposit or compliance on record.

3. The Tribunal recorded compliance for Shree Nakoda Ispat Ltd. and Anant Dave in accordance with the order dated 22-1-2014. However, the appeal filed by Kailash Agarwal was rejected due to the failure of pre-deposit as required under Section 35F of the Central Excise Act, 1944.