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Challenge to orders on central excise duty, Calculation of excise duty, Appeal dismissal for non-compliance, Recalling of appeal order, Interpretation of excise duty on specific goods, Exemption notification applicability, Refund of deposited amount. Analysis: The petitioner, a manufacturer of various goods, challenged central excise duty orders in the High Court. The Additional Collector found the petitioner evaded duty on steel furniture supplied to M/s. Small Scale Industries Corporation. The duty amount was not calculated in the order, leading to a subsequent calculation of Rs. 75,277.40 by the Assistant Collector. An appeal was filed, but the tribunal dismissed it due to non-compliance with deposit requirements under Section 35F of the Act. The petitioner made a deposit of Rs. 25,000 later, and the tribunal still declined to entertain the appeal on merits. The High Court criticized the tribunal's handling of the case, especially accepting the deposit before making its decision clear. The High Court, however, decided to allow the application on merits. The duty was raised for steel almirahs, operation tables, and labour tables, treated as steel furniture under Item No. 40 of Schedule 1 of the Act. The High Court referred to a Supreme Court decision stating that operation tables and labour tables are not covered under Item 40, thus quashing the orders related to these goods. For steel almirahs, the petitioner claimed exemption under Notification No. 33/71-C.E. The High Court remitted the matter back to the Additional Collector to consider the exemption notifications and make a fresh decision. The court ordered the refund of the deposited amount of Rs. 25,000 to the petitioner within three months. In conclusion, the High Court quashed the orders on excise duty for operation tables and labour tables, remitted the matter for steel almirahs, and ordered the refund of the deposited amount to the petitioner. The application was allowed with no costs imposed.
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