2005 (7) TMI 171 - AT - Central Excise

Summary

Issues: Restoration of appeal dismissed for non-compliance with stay order.

The judgment pertains to a Miscellaneous Application seeking restoration of an appeal that was dismissed due to non-compliance with a stay order. The appeal was filed against a penalty imposed by the Commissioner (Appeals) under Rule 209A of the Central Excise Rules. The appellant, a Director of a company, failed to deposit the directed amount of Rs. 20,000 within the specified time frame, leading to the dismissal of the appeal for non-compliance. Subsequently, the appellant applied for restoration after depositing the amount. The Tribunal noted the lack of a justifiable reason for the delay in depositing the amount, emphasizing the appellant's lack of interest in prosecuting the appeal and casual approach towards Tribunal orders. The Tribunal highlighted that the appellant did not face financial difficulty in depositing the small amount compared to the total penalty imposed. The Tribunal expressed disapproval of the appellant's tactic of seeking restoration without depositing the amount initially and only complying after the initial application was rejected.

The Tribunal, after considering the facts and circumstances, concluded that there was no justification for restoring the appeal. The decision was supported by referencing a previous Tribunal decision in the case of New India Electrical Industries. The Tribunal emphasized the importance of compliance with orders and the negative precedent that would be set by allowing restoration without timely deposit of the directed amount. The judgment underscores the significance of respecting Tribunal directives and the consequences of failing to comply with stay orders in legal proceedings.