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2015 (5) TMI 662 - HC - Central ExciseModification of order - Held that:- CESTAT, by the impugned order, rightly held that by virtue of the order dated 13.03.2013, the appeal stood dismissed. Admittedly, the order dated 13.03.2013 was not complied with by the appellant or by M/s. Puneet Exports Inc. It was a self operative order entailing the dismissal of the appeals in the event of the sum of ₹ 87,44,929/- not being deposited. The order had attained finality. - Even assuming that by the said order, the appellant herein was not directed to deposit the amount, the consequence of non-deposit was the dismissal of the appeal filed by the above appellants as well. The same has not been challenged now for two years. By the impugned order, the Tribunal rightly held that so long as the order dated 13.03.2013 is valid, the consequence of non-deposit is the dismissal of the appeal before the CESTAT. - Modification denied.
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