2013 (6) TMI 485 - AT - Central Excise

Non compliance of predeposit - Commissioner (appeal) rejected the appeal - Held that - we accept the offer made by ld. counsel i.e. 50% of the duty amount involved in this case and accordingly we direct the appellant firm to deposit 50% of the duty amount involved within eight weeks from today and report compliance on 09.5.12. - Since, the ld. first appellate authority has dismissed the appeals only for non-compliance of the said orders, we deem it fit to direct the appellant firm to report compliance of the pre-deposit of the said amount before the first appellate authority, who on such compliance being reported restore the appeals to their original numbers and pass an order on merits of the case after following the principles of natural justice.

Summary

The Appellate Tribunal CESTAT Ahmedabad directed the appellant firm to deposit 50% of the duty amount within eight weeks to comply with the pre-deposit order. The first appellate authority dismissed the appeal for non-compliance but will restore it upon deposit and review the case on its merits. Stay petition and appeal disposed of accordingly.