2005 (1) TMI 288 - AT - Central Excise

Summary

Issues:
1. Recall of final order directing deposit of Rs. 5 lakh by the appellants.
2. Appeal dismissal by Commissioner (Appeals) for non-compliance with Section 35F.
3. Tribunal's authority to review merits after directing pre-deposit.

Analysis:
1. The appellant sought the recall of a final order by the Tribunal directing M/s. Parth Harsh Mills Pvt. Ltd. to deposit Rs. 5 lakh within 8 weeks and remanding the matter to the Commissioner (Appeals) for a fresh decision on the appeal. The appellant argued that a connected appeal had favored them, urging for the stay application and appeal to be allowed. However, the Tribunal found no merit in the application as the appellants expressed unwillingness to make the required deposit, leading to the dismissal of the application.

2. The respondent, represented by the learned S.D.R., contended that the appeal filed by the appellants before the Commissioner (Appeals) was dismissed due to non-compliance with Section 35F of the Central Excise Act. The Tribunal had directed the appellants to make the deposit, emphasizing that the Tribunal could not delve into the case's merits since the appeal was dismissed by the Commissioner (Appeals) for non-compliance with statutory provisions.

3. Upon considering both parties' submissions, the Tribunal acknowledged the S.D.R.'s argument that once a pre-deposit was directed and the appeal remanded for a decision on merits by the Commissioner (Appeals), the Tribunal could not review the case's merits. The appellants' refusal to deposit the specified amount further weakened their application's merit, leading to its dismissal by the Tribunal. Consequently, the Tribunal pronounced the operative part of the order, dismissing the appellants' application on 20-1-2005.