Customs, Excise and Gold Tribunal - Delhi
Fibre Glass Insulation vs Commissioner Of Central Excise on 27 November, 2000
Equivalent citations: 2001(127)ELT591(TRI-DEL)
ORDER Lajja Ram, Member (T)
1. Under Stay Order No. 57-59/2000-D, dated 19-9-2000 the appellants M/s. Fibre Glass Insulation were directed to pre-deposit Rs. 1,50,000/-. Under their communication dated 6-11-2000 the appellants have submitted that they have debited the sum of Rs. 1,50,000/- vide RG, 23-A/Pt. II Debit Entry No. 44 dated 30-10-2000.
2. When the matter was called no one was present from the appellants. Shri S.N. Singh, SDR submits that the issue did not relate to modvat credit and it was the issue relating to the classification. He submitted that the debit in RG. 23-A/Pt. II was not a proper compliance of the Tribunal's stay order and the appellants should deposit the amount in cash or through PLA. As it has not been done, he prays that the stay order has not been complied.
3. We have carefully considered the matter. We find that as the matter related to the classification and did not relate to Modvat credit the appellants should have deposited the amount either in cash or through PLA. As it has not been done this is not a proper compliance. However, in the interest of justice the appellants are directed to make the proper compliance as above within two weeks from the date of receipt of this order. It is made clear that if the terms of the stay order read with this Miscellaneous Order are not complied with within the period stipulated above, then the stay order will be automatically withdrawn and the appeal will be liable for dismissal.
4. To come up for further directions on 5-1-2001.