2003 (9) TMI 111 - HC - Central Excise

Summary

Issues:
1. Challenge to order of pre-deposit before the Appellate Tribunal.
2. Application for modification of the order before the High Court.
3. Request for extension of time to deposit the required amount.
4. Reliance on Supreme Court's order for similar relief.

Analysis:

1. The petitioner filed an appeal before the Customs, Excise Commissioner, Jaipur, seeking total waiver of pre-deposit for hearing. The Appellate Tribunal directed the petitioner to deposit Rs. 60 lakhs as pre-deposit. Despite attempts for modification, the petitioner was ordered to deposit the amount by a specified date. The petitioner then approached the High Court challenging this order.

2. The High Court granted liberty to the petitioner to deposit Rs. 35 lakhs instead of Rs. 60 lakhs within a specified period. However, the petitioner failed to meet this deadline, citing financial crisis. The petitioner then filed an application for modification, referring to a Supreme Court order in a similar case for extension of time for deposit.

3. After hearing the petitioner's counsel, the High Court decided to grant liberty to the petitioner to approach the Tribunal for an extension of time to deposit the required amount before the appeal could be heard on merit. The Court reiterated that if the specified amount was deposited within the new timeframe, the appeal would be considered restored for a hearing on merits, and the previous order of the Tribunal would be quashed.

4. The High Court allowed the application for modification, providing the petitioner with the opportunity to deposit the required amount within the extended time granted by the Tribunal. The Court's decision was based on the petitioner's financial crisis and the precedent set by the Supreme Court in a similar case.