9911796707
TMI Blog1986 (8) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... d for non-compliance with the Stay order No. C-U/85 dated l4-3-1985. By this Stay order pre-deposit of Central Excise duty as a condition for the appeal was dispensed with on condition that the appellant deposit in cash 50% of the duty demanded with the concerned Collector and furnish to his satisfaction bank guarantee for the balance amount within a period of eight weeks from the date of the order. On compliance with this order, the appeal was directed to be listed for hearing in its turn. 2. Notice of this application was issued to the appellant non-applicant M/s. Vidharba Pharmaceutical (P) Ltd. In response to the notice, Shri Gopal Prasad, learned Consultant has appeared for the appellant. Shri Gopal Prasad stated that the appellant i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. C41/85-C, dated 14-3-1985. This application was rejected by the Tribunal by Order No. C-124/85, dated 19-6-1985. Accepting Shri Gopal Prasad s request for grant of time would mean the modification of the earlier two orders and the appellant would directly have achieved what the Tribunal declined to grant directly on the application made by the appellant. We, therefore, do not accede to Shri Gopal Prasad s request for grant of time to the appellant to deposit the duty. Even otherwise, acceding to such request would mean modification of the stay order No. C-41/85-C, dated 14-3-1985, which has already been declined by the Tribunal as per details set out above. 5. For ease of reference and proper appreciation Section 35-F of the Act is r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants by presenting the same before the Tribunal. The appellant cannot contend that he will deposit the duty or penalty not when he presents the appeal but when after a few months or years, it is actually taken up for hearing. The appeal may actually be taken up for hearing after a few months or years due to administrative or procedural reasons or due to arrears having accumulated but legally there is no bar to its being taken up for hearing soon after it is presented after following the procedure of notice to the party - time for cross objection and the like. On so doing, the appellants can be called upon to satisfy whether the main part of the provision has been complied with unless, as already pointed out, the appellant has obtaine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it necessary that an appellant should deposit the duty or penalty before his appeal could be heard on merits, the proviso whittles down the rigour of sub-section (1). In this connection, it is to be noted that U/S 189 of the Sea Customs Act, 1878, it was obligatory on the part of an appellant to deposit the duty or penalty pending the appeal. There was no provision therein by which the appellate authority could waive the requirement regarding the deposit of the entire amount of duty or penalty. But in the Act by the proviso to sub-section (1) of Section 129, which has been quoted above, discretion has been given to the appellate authority to either waive the deposit of the entire amount of penalty or duty or reduce the quantum to be so depo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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