Custom, Excise & Service Tax Tribunal
M/S Ideal Exports vs Cc, New Delhi on 20 March, 2008
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH COURT NO. 1 Customs Appeal No. 164 of 2004 M/s Ideal Exports Appellant (Rep by Sh. S.A. Vora, Adv.) versus CC, New Delhi Respondent
(Rep. by Sh. A.K. Madan, DR) Date Of Hearing : 20.03.2008 ORDER SHEET This appeal was dismissed for non-compliance of order dated 13.05.2004 vide order dated 28.06.2004. The appellant later filed application seeking permission to deposit the amount in question in compliance of the said order dated 13.05.2004 and by order dated 23.01.2008 the appellant was permitted to deposit the amount within six weeks. The Bench observed that subject to such deposit, the prayer for restoration of the appeal may be favourably considered. The amount of Rs. 3 lacs, as per order dated 13.05.2004, is said to have been deposited, though a few days after the stipulated period, about which the explanation of the counsel is that he could not get copy of the order in time. Be that as it may, we are satisfied that the order has been substantially complied with. We accept the said deposit and restore the appeal to its original file.
2. Copy of the challan may be kept on record.
(JUSTICE S.N. JHA) PRESIDENT (M. VEERAIYAN) MEMBER (TECHNICAL) Golay