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TMI Blog2022 (10) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... ave heard learned Special counsel alongwith learned Authorised Representative appearing for Revenue in the matter and perused the case records with their assistance. The aforesaid impugned order was challenged by the Appellant in the instant Appeal before this Tribunal and vide its order dated 03.06.2011 the Tribunal directed the Appellant to deposit Rs.50 Lacs within a period of 12 weeks as a condition for hearing the appeal in terms of provisions of Section 35F of the Central Excise Act, 1944 out of the penalty of Rs.3.5 crores which has been challenged by him in the Appeal. The said order specifically recorded that "We make it clear that non-deposit of the above directed amounts would result in automatic dismissal of the appeals without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter referred to as 'the Tribunal), dismissing the appellant's application to modify its previous order dated 3.6.2011 (Annexure A-2). Vide order dated 3.6.2011, the appellant was directed to depositRs.50 lacs as a pre-condition for the hearing of his appeal, in terms of Section 35-F of the Central Excise Act, 1944 (for short 'the Act'), out of the penalty of Rs.3,50,00,000/- which is under challenge in the appeal. The Tribunal has observed that the appellant deliberately participated in the fraud of exporting firms, by facilitating the issue of invoices, on commission basis, without the actual issuance of goods. The Tribunal has, however, found that prima facie the appeal preferred by the appellant requires consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /05/2013 in Customs Appeal Nos.1&2 of 2013 (O&M) of The HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH) DEVINDER SINGH NARANG ETC. Petitioner(s) VERSUS COMMISSIONER OF CUSTOMS AMRITSAR (PUNJAB) Respondent(s) (With appln(s) for permission to file additional documents and exemption from filing legible copies of dim annexures and with prayer for interim relief) Date: 27/09/2013 These Petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE DIPAK MISRA For Petitioner(s) Mr. AlokYadav,Adv. Mr. M.P. Devanath,Adv. For Respondent(s) UPON hearing counsel the Court made the following ORDER The Special Leave Petitions are dismissed. However, the time to deposit the amount by wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e pre-deposit till date and more than 11 years have gone by from the date of the order of Tribunal. 8. From the facts of the case as we can see from the case records, it is clear that the appellant is deliberately not depositing the amount of Rs.50 lacs despite getting extension of time to deposit from the Hon'ble Supreme Court. We are also aware of the fact that initially this Tribunal while ordering for pre-deposit in the year 2011 had specifically observed that non-deposit of the amount would result in automatic dismissal of the appeals without any further notice to the appellants but still so many opportunities were granted to the appellant to deposit the amount but of no avail. Such a contumacious conduct of the appellant cannot be to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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