2009 (6) TMI 837 - AT - Central Excise

Summary

In the case of Appellate Tribunal CESTAT, NEW DELHI, the issue at hand was the failure of the Appellant to comply with a pre-deposit order granted by the Tribunal. The Hon'ble High Court of Allahabad observed that the Appellant had not complied with the Tribunal's direction to deposit Rs. 25 lakhs by a specified date, leading to dismissal of the writ petition. The Tribunal later considered a modification application reducing the pre-deposit amount to Rs. 40 lakhs, with specific instructions for compliance. Despite being granted additional time, the Appellant failed to comply with the Tribunal's orders. The Tribunal, after leniently considering the Appellant's case, dismissed the Appeals due to the Appellant's dilatory tactics and abuse of the legal process. The decision was based on the need to protect the interests of Revenue and the failure of the Appellant to cooperate with the Tribunal's directives. The dismissal was deemed necessary to uphold the end of justice. The entire judgment was dictated and pronounced in open court by the tribunal members.