2017 (7) TMI 340 - HC - Central Excise

Pre-deposit - the present writ petitions have been filed praying that this Court should direct the CESTAT to accept the entire amount of pre-deposit made by each of the Petitioners, notwithstanding the earlier withdrawal, and hear the appeals of the Petitioners on merits - Held that - there has been a chronic delay in making pre-deposits far beyond the time granted by the Court - the Court is not inclined to grant any further indulgence to the Petitioners - petition dismissed - decided against petitioner.

Summary

Issues:
- Compliance with pre-deposit orders by the Petitioners
- Request for the High Court to direct the CESTAT to accept the pre-deposit and hear the appeals on merits

Analysis:
The judgment pertains to three writ petitions arising from a common set of facts where Show Cause Notices were issued to the Petitioners back in 2007, resulting in adjudication orders in 2008. Subsequently, the Petitioners filed appeals seeking interim orders, including stay of penalty and demand. The CESTAT granted stay in 2011, requiring the Petitioners to collectively deposit a specified amount. However, due to non-compliance, the appeals were dismissed in 2012. The litigation continued with rounds of appeals, orders, and applications before various courts, including the High Court and the Supreme Court.

The Petitioners made deposits at different stages following court orders, leading to subsequent rounds of litigation. Despite multiple attempts to comply with pre-deposit orders, delays and non-compliance persisted, resulting in dismissals of appeals. The Supreme Court also dismissed appeals, finding no reason to interfere with the High Court's orders. The Petitioners sought extensions and filed fresh applications, leading to further legal proceedings and orders from the courts.

In the present judgment, the Petitioners sought the High Court's direction to the CESTAT to accept the pre-deposit made earlier and hear the appeals on merits. The Senior Counsel for the Petitioners cited precedents where belated deposits were permitted by the Supreme Court. However, the Court noted the chronic delays in the present case, distinguishing it from the cited cases. Consequently, the Court declined to grant further indulgence to the Petitioners and dismissed the writ petitions without costs.