2019 (1) TMI 1617 - AT - Central Excise

Restoration appeal - appeal was dismissed for non-compliance of pre-deposit - HELD THAT - The Hon ble High Court has explicitly fixed a time for making pre-deposit up to 15.08.2013 and till that time neither the applicant made any pre-deposit nor he could manage by selling their property but the same was made after the timeframe fixed by the Hon ble High Court. Therefore this Tribunal has no jurisdiction at this stage to extend the timeframe fixed by the Hon ble High Court. Appeal cannot be restored - ROA application dismissed.

Summary

Issues: Restoration of appeal due to non-compliance of pre-deposit.

In this case, the applicant filed an application for restoration of the appeal after it was dismissed for non-compliance of pre-deposit. The applicant had approached the Hon'ble High Court, which had set a deadline for pre-deposit or recovery of the amount through property sale. The department auctioned the property and recovered an amount of Rs. 2.61 Crores. The applicant requested restoration of the appeal as the pre-deposit amount of Rs. 2 Crores had now been fulfilled. However, the Revenue objected to the restoration, citing that the applicant failed to comply within the timeframe set by the High Court. The Tribunal noted that the applicant did not meet the deadline set by the High Court for pre-deposit or recovery, and the compliance was made after the specified timeframe. As a result, the Tribunal concluded that it lacked jurisdiction to extend the High Court's timeframe and dismissed the application, advising the applicant to seek relief from the High Court if needed.

In conclusion, the Tribunal dismissed the application for restoration of the appeal, emphasizing that the applicant did not meet the pre-deposit deadline set by the Hon'ble High Court within the specified timeframe. The decision highlights the importance of complying with court orders within the stipulated timeframes and the limited jurisdiction of the Tribunal in such matters, directing the applicant to seek further relief from the High Court if necessary.