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2010 (5) TMI 35 - DELHI HIGH COURTStay / Waiver of pre-deposit – section 35F of the central excise act, 1944 – CESTAT dismissed the appeal for non compliance of stay order – supreme court has also dismissed the petition of the assessee against the interim order of CESTAT and subsequent Allahabad High Court Order - Before us, Mr Rawal, the learned senior counsel appearing on behalf of the appellant submitted that the requirement of pre-deposit of duties was only in respect of the firm, i.e., M/s Novamet Industries and the said direction of making the pre-deposit had no application to the case of the appellants against whom there were only penalty orders. According to him, the application for pre-deposit and waiver filed by the present appellants had not even been considered by CESTAT in the first round, i.e., on 13.10.2008. All the four appellants had filed appeals before CESTAT. The said Tribunal had disposed of all the applications by a common order dated 13.10.2008. Three of the parties including the present appellants had filed appeals before the Allahabad High Court in which they did not make any averment that their applications had not been disposed of on merits. Similarly, even before the Supreme Court, they did not make any such averment. In fact before the Supreme Court the plea taken was a joint plea on behalf of the four appellants before CESTAT requesting that the direction to deposit a sum of Rs 15 crores be withdrawn and they be granted waiver of pre-deposit not only for duties but also for the penalties. - after the clear direction given by the Supreme Court by virtue of its order dated 30.03.2009, there can be no debate on the issue. The Supreme Court had made it clear that if the pre-deposit is not made within the extended period, it would open to the Tribunal to dismiss the appeal. The Tribunal has examined the matter and the pre-deposit not having been made, the Tribunal has dismissed the appeals. The said order cannot be faulted – Decided against the assessee
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