TMI Blog2014 (9) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant in default. - Impugned order ot be set aside on the ground that appellant deposits 25% of the amount payable by the appellant before the Tribunal within a period of four weeks - Decided conditionally in favour of assessee. - Central Excise Appeal No. 12 of 2014 - - - Dated:- 11-9-2014 - Vasanti A. Naik and P.R. Bora, JJ. Shri N.A. Chawhan, Advocate, for the Appellant. Shri Anand Deshpande, Advocate, for the Respondent. JUDGMENT Heard. 2. By this appeal, the appellant challenges the order of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai, dated 30-9-2013, dismissing the application filed by the appellant for waiver of dues for want of prosecution and directing the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs dated 30-9-2013 and 11-11-2013 are challenged in this appeal. 5. Mr. Chawhan, the learned counsel for the appellant, submitted that the Tribunal could not have dismissed the appeal and the application for waiver of deposit only because the appellant failed to remain present before the Tribunal on 30-9-2013. The learned counsel relied on a decision of the Gujrat High Court in the case of Bakul Chemicals v. Union of India through Joint Secretary, dated 24-4-2013 to substantiate his submission. It is submitted that this Court may impose some costs on the appellant and set aside the impugned orders. It is submitted that the appellant was not liable to pay the penalty as there was no intention on the part of the appellant to evade the paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal : Whether, in the facts of the case and in the interest of justice, the appellant is entitled to an opportunity to prosecute the application for waiver of deposit and also the appeal filed before the Tribunal? 8. The appellant had filed the appeal and also an application for waiver of pre-deposit before the Customs, Excise and Service Tax Appellate Tribunal. It is recorded by the Tribunal in the impugned order dated 30-9-2013 that the application for waiver of pre-deposit was adjourned on four occasions by the Tribunal before 30-9-2013 only because appellant had failed to remain present before the Tribunal despite the service of notice on the appellant. On 30-9-2013, there was no other alternative for the Tribunal but to dism ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 11-11-2013 the appellant has belatedly filed the instant appeal on 8-5-2014. This shows further negligence on the part of the appellant. The judgment of the Gujrat High Court in the case of Bakul chemicals cannot be made strictly applicable to the facts of this case. 10. In the facts and circumstances of the case and in the interest of justice, we are inclined to set aside the orders of the Tribunal on the condition that the appellant deposits 25% of the amount payable by the appellant before the Tribunal within a period of four weeks. Hence, we answer the substantial question of law partly in favour of the appellant on the condition that the appellant deposits 25% of the penalty before the Tribunal within a period of four weeks. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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