Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 724 - AT - Central ExciseRestoration of appeal - failure to comply with the requirement of pre-deposit prescribed in section 35F of Central Excise Act, 1944 - Held that:- In the present instance, the applicant has deigned to initiate efforts to comply only upon exhausting the recourse to Hon'ble High Court of Bombay which they found to be shut against them. It is a settled convention that a litigant cannot subject judicial mechanism to a test of chance and subject themselves to rule of law when the toss is against them. Even if they had been constrained by circumstances from meeting the pre-deposit requirement ordered by the Tribunal in full, partial compliance with application for modification before the Tribunal, or before the Hon'ble High Court, would have been a proper demonstration of bonafides. In Kirtikumar Jawarharlal Shah v. Union of India [2014 (9) TMI 244 - SUPREME COURT OF INDIA] the failure to diligently prosecute the appeal, evident from the casual manner of filing the application, was held to invalidate the right to appeal. That, too, is apparent in the present application which was not only filed after the period prescribed in law but also failed the test of diligence in seeking condonation when they did so. There is no justification for restoration of the appeal that had been dismissed for non-compliance - Application for restoration of appeal is dismissed.
|