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Issues: Appeal against dismissal for failure to deposit duty and penalty within specified time period.
The Appellate Tribunal CESTAT, Mumbai heard the case of an appellant registered in a Special Economic Zone who had filed an appeal against the dismissal of their appeal due to non-payment of duty amounting to Rs. 13,66,886 within the stipulated time frame. The appellant subsequently deposited the entire duty amount and penalty as ordered by the court in a stay application. The appellant cited a previous case where the Supreme Court allowed restoration of an appeal despite a delay of four years in complying with a pre-deposit order due to financial constraints. The Tribunal acknowledged that the right to appeal is statutory and non-compliance with pre-deposit requirements does not extinguish this right. Relying on the Supreme Court decision, the Tribunal directed the restoration of the appeal for regular hearing, emphasizing the procedural nature of pre-deposit requirements. The application was disposed of accordingly.
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