2014 (5) TMI 1236 - AT - Central Excise

Maintainability of appeal - requirement of pre-deposit - HELD THAT - It is found that the first appellate authority has directed the appellant to deposit an amount of Rs.80,000/- for hearing and disposing the appeal on merit and report compliance which was not one so. In the facts and circumstances of the case, it is found that the order of pre-deposit as directed by the first appellate authority is reasonable one and does not require any interference and the appellant should have complied with the same. Be that as it may, it is directed that the appellant to pre-deposit an amount of Rs.80,000/- within a period of four weeks from today and report compliance to the first appellate authority on 26.06.2014. On such compliance being shown, the first appellate authority will restore the appeal to its original number and dispose of the same after following the principles of natural justice. The appeal are allowed by way of remand.

Summary

Issues:
1. Compliance with pre-deposit order by the appellant.

Analysis:
The judgment by the Appellate Tribunal CESTAT AHMEDABAD involved the issue of compliance with a pre-deposit order issued by the first appellate authority. The tribunal found that the appellant had not complied with the order to deposit an amount of Rs.80,000 for the hearing and disposal of the appeal on merit. Despite the appellant's non-compliance, the tribunal deemed the pre-deposit order to be reasonable and warranted no interference. Consequently, the tribunal directed the appellant to deposit the specified amount within four weeks and report compliance to the first appellate authority by a specified date. Upon compliance, the first appellate authority was instructed to restore the appeal to its original status and proceed with the disposal process while adhering to the principles of natural justice. It is noteworthy that the tribunal refrained from expressing any findings on the case's merits, keeping all issues open for future arguments.

In conclusion, the tribunal allowed the Stay Petition and the appeal through remand, emphasizing the importance of complying with the pre-deposit order and the subsequent restoration and disposal of the appeal by the first appellate authority. The judgment underscored the significance of following procedural requirements and upholding principles of natural justice in the adjudication process.