2013 (5) TMI 1062 - HC - Central Excise

Summary

Issues involved: Condonation of delay in filing appeal, pre-condition of deposit for hearing appeal under Section 35-F of the Central Excise Act, 1944.

Condonation of Delay:
The High Court allowed the delay of 196 days in filing the appeal, as per the application submitted.

Pre-condition of Deposit for Hearing Appeal:
The Custom Appeal was filed against an order of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi. The Tribunal had directed the appellant to deposit Rs. 50 lacs as a pre-condition for the hearing of the appeal, out of the total penalty amount of Rs. 3,50,00,000/- challenged in the appeal, in accordance with Section 35-F of the Central Excise Act, 1944. The Tribunal found that the appellant had participated in fraudulent activities related to exporting firms, but still considered the appeal for further review. The High Court, considering the principles laid down by the Supreme Court in previous cases, upheld the pre-condition of depositing Rs. 50 lacs, balancing the concept of 'undue hardship' against the 'interest of the revenue'.

Conclusion:
Based on the above considerations, the High Court dismissed both appeals, as they found no grounds to interfere with the pre-condition of deposit set by the Tribunal for hearing the appeal.