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TMI Blog2017 (3) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... al, for non compliance of the order of pre-deposit, the order passed dismissing the assessee's appeal dated 14.12.2009 is set aside subject to assessee depositing the entire disputed demand of penalty as above. Upon such compliance, the Tribunal is directed to decide the appeal as expeditiously as possible - appeal disposed off. - Central Excise Appeal No. 264 of 2009, Central Excise Appeal No. 70 of 2010 - - - Dated:- 2-3-2017 - Hon'ble Bharati Sapru And Hon'ble Saumitra Dayal Singh, JJ. For the Appellant : A.P. Mathur For the Respondent : C.S.C., Praveen Kumar ORDER While central excise appeal under Section 35 G of the Central Excise Act. It is directed against the stay order no. 542-543/2009 Ex. by which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellants on 03.06.2009 was intentional and there was no justification for the absence of the appellants and the precaution taken by the appellants to instruct his counsel to appear on 03.06.2009 was not sufficient? (v) Whether the Hon'ble Tribunal was justified in passing the exparte stay order dated 03.06.2009 without perusing the Appeal and scrutinizing the authenticity of the impugned order themselves? (vi) Whether the Hon'ble Tribunal is justified in deciding the stay cum waiver application on the findings of the commissioner without realizing that the order of the commissioner was under challenge before them? (vii) Whether the Hon'ble Tribunal is justified in directing the Appellants to deposit the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 513 (SC), we dismiss both the stay application of the appellant to protect the interest of Revenue. The appellants are required to make compliance by 8th July 2009 making pre-deposit of the entire demand within four weeks from today. Inasmuch as the assessee has failed to point out any serious infirmity in the procedure adopted or order passed by the Tribunal in the pre-deposit matter, the Tribunal appears to have passed the order on the basis of material on record on a prima facie view over the fact that the assessee was engaged in paper transactions. The Tribunal thus refused to exercise its discretion and rejected the waiver application. We find no error in the approach of the Tribunal. However, at this stage A. P. Mathur sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee, the tribunal would decide the appeal on merits in accordance with law after affording adequate opportunity of hearing to the parties. In view of the fact that the Tribunal has subsequently dismissed the appeal, for non compliance of the order of pre-deposit, the order passed dismissing the assessee's appeal dated 14.12.2009 is set aside subject to assessee depositing the entire disputed demand of penalty as above. Upon such compliance, the Tribunal is directed to decide the appeal as expeditiously as possible, preferably within a period of seven months from the date of communication of this order by the parties who will communicate the same within ten days from today. It is made clear, in the event of the assessee-appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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