9911796707
TMI Blog2005 (1) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... d not comply with on account of financial difficulties. They also could not comply with the order of pre-deposit within the extended period by 31-12-2001. Further, extension was denied by the Bench order dated 11-2-2002 stating that the appeal stood dismissed on account of non-compliance. The Ld. Advocate states that the appellants have subsequently made a pre-deposit of Rs. 50 Lakhs during the period from 25-9-2004 to 7-12-2004. He also states that the appellants have a good case on merits, which was not considered by the Commissioner (Appeals) for their failure to make a pre-deposit of 50% of the duty and penalty before him and therefore, on the ground of the subsequent pre-deposits made, he prays for restoration of the appeals. In suppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of justice. 3.On the other hand, Shri Sanjay Singhal, Ld. JDR submits that there has been inordinate delay in making the pre-deposit. He also cites a number of decisions where restoration was not allowed on account of such delay :- (i) Supreme Industries Ltd. v. Commr. of C. Ex, Mumbai - 2003 (161) E.L.T. 678 (Tri- Del.) (ii) Ashok Pharmaceuticals v. Commr. of Customs, Mumbai - 2001 (133) E.L.T. 451 (Tri. - Mumbai) (iii) Rathi Graphics Technology Ltd. v. Commr. of C.Ex, Jaipur - 2002 (148) E.L.T. 1166 (Tri. - Del.) (iv) Hamsons Steels & Alloys Pvt. Ltd. v. Commr. of C.Ex., H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the full amount and in some cases, restoration has not been allowed holding the delay in making pre-deposit to be unreasonable. We, therefore, conclude that each case of delayed pre-deposit is to be considered on merits and that there are no absolute guidelines available from the cases decided earlier. 6.Claim to the effect that the appellants are not financially sound is also supported by the fact that the department has not been able to recover the duty and penalty amounts during the long period intervening between dismissal of the appeal and subsequently voluntary pre-deposit by the appellants and filing of the restoration application. The non-recovery was surely not on account of any restraint by the Tribunal during this long period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh the merits of the case and had merely rejected the appeal on the ground of non-compliance with the order of pre-deposit passed by him, the Bench had no choice but to remanding the case for decision on merits after having initially waived the pre-deposit. 8.After careful consideration of the Bench Order dated 6-9-2000 and taking into account the financial position of the appellants and also the fact that the department has not been able to recover any amount during the intervening period except the amount of Rs. 50 Lakhs voluntarily pre-deposited by the appellant, we order the restoration of the impugned five appeals to their original numbers condoning the delay in making the pre-deposit. 9.We are also cf the view that there will be no ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
