Customs, Excise and Gold Tribunal - Mumbai
Sarvodaya Laboratory vs Commissioner Of Central Excise, ... on 8 August, 2001
ORDER J.H. Joglekar, Member (T)
1. Against the order-in-appeal YPP/1029/M.III/1999 dated 26.11.1999 M/s Sarvodaya Laboratory had filed an appeal No. E/675/2000-Mum and also an application for waver of pre-deposit bearing No. E/Stay-518/2000-Mum. The application was disposed off by the Tribunal by order No. C-I/2279-80//WZB 2000 dated 29/06/2000. Paragraph 6 of the order reads as under:
"Accordingly we consider it appropriate to ask the applicant to deposit within a month from the receipt of this order a sum of Rs. 1.90 lakhs towards the duty and penalty. On such deposit being made, the appeal is allowed and impugned order set aside, the matter remitted to Commissioner (Appeals) for decision on merits. In the event that it is not deposited within this period, the appeal before us shall stand dismissed."
2. Notice that the appellant had not complied with the direction in the stay order vide order No. C-I/3639/WZB 2000 dated 12/10/2000 the appeal was dismissed. The present application seeks restoration of the appeal.
3. It is pleaded that due to financial crunch in the market the assessees were unable to make the appropriate deposit. It was claimed that the assessees were a SSI unit and with great difficulty deposited the entire disputed amount of Rs. 2,07,984/- vide relevant entry dated 26/02/2001 in the RG-23A Part Ii account.
4. We have heard Shri G.C. Biradar, advocate for the applicant and Shri M.H. Shaikh for the Revenue. In view of the deposit made, greater than what was directed by the Tribunal, we allow this application, restore the appeal to the original number, allow the appeal and remit the matter to the Commissioner (Appeals) for decision on merits as directed in the earlier interim order, mentioned above, dated 29/06/2000.