2001 (3) TMI 537

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..... Arya, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The present appeal was filed on 8-5-1996 along with an application seeking waiver of pre-deposit. In disposing of the application the Tribunal made the following directions : "Considering the submissions, the points involved call for interpretation of the proviso to Section 3 of the Central Excises & Salt Act, as also th .....

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..... fication application, the Tribunal observed as follows : "Shri Willingdon Christian the ld. Counsel submits that he will pay Rs. 1 lakh more today. Taking the circumstances into consideration and in the interest of justice, we feel that three more months can be granted to the applicant's for complying with the order dated 23-5-1996. We, therefore, direct that in modifying the earlier order the ap .....

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..... ssees should have complied with the order in modification, after 4 years also there is no compliance. In the face of utter disregard of the Tribunal's order by the assessee, we are not inclined to give any further facility such as hearing on the application for modifications. The appeal merits dismissal under Section 35F of the Central Excise Act, 1944, and is dismissed.
Case laws, Decisions, .....

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