2011 (1) TMI 1167

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..... by the appellant, appellant has submitted that since the appeal is of the year 2007, the Tribunal be directed to dispose of the same at an early date. The said request appears to be reasonable. In the circumstances, the Tribunal is requested to dispose of the appeal as expeditiously as possible
Harsha Devani, H.B. Antani, JJ. D.J. Bhatt for the Appellant R.J. Oza for the Respondent JUDGEMENT Per: Harsha Devani: The appellant-assessee has challenged order dated 20 th November, 2007 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal) in Excise Appeal No.416 of 2007, whereby the appeal has been dismissed for non-compliance of the provisions of section 129E of the Customs Act, 1962 ["the Act"], proposing .....

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..... in the first round pre-deposit condition was not imposed? [VIII] The order of pre-deposit condition is mechanical in nature? [IX] Considering the loss and thereby financial crisis the order of pre-deposit condition is justifiable? [X] Whether the Tribunal has considered the balance sheet and more particularly the loss incurred by the assessee company while imposing condition of pre-deposit? [XI] Whether the Tribunal was justified in dismissing appeal on the ground of non-deposition of pre-deposit amount? [XII] A statutory right of Appeal can be taken away on the ground of non-compliance of pre-deposit condition? [XIII] In the order dated 20.11.2007, the appellate Tribunal mentioned section 129E of the Customs Act, 1962, while t .....

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..... amount of Rs.30 lakhs within 12 weeks from the date of the order. Subsequently, vide order dated 16.7.2007, passed on the modification application made by the appellant, the Tribunal had reduced the amount of pre-deposit from Rs.30.00 lakhs to Rs.20.00 lakhs within a period of six weeks from the date of the said order and had directed the appellant to report the compliance on 6.9.2007. Since the amount was not deposited in terms of the order made by the Tribunal, vide the impugned order dated 20.11.2007; the appeal preferred by the appellant came to be dismissed. From the facts noted hereinabove, it is apparent that on the modification application filed by the appellant the Tribunal had reduced the amount of pre-deposit to Rs.20 lakhs. Ho .....

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