Customs, Excise and Gold Tribunal - Delhi
M/S. Aster Drugs & Pharmaceutical Ltd. vs C.C.E. Chandigarh on 23 February, 2001
ORDER K.K. Bhatia, Member (T)
1. The Asst. Commissioner of Central Excise Chandigarh vide his Order dt. 27.4.98 has confirmed a demand of Rs.38,836.00 under Rule 57-I of Central Excise Rules, 1944 on the appellants on the ground of their availing irregular modvat credit on the inputs. The party filed an appeal and Commissioner (Appeals), Chandigarh vide his Stay Order dt. 24.8.99 directed them to make a deposit of entire amount within 15 days. Since the party did not comply with this order of the Commissioner (Appeals), vide his Final Order dt. 21.3.2000, he dismissed their appeal under Section 35F of the Central Excise Act, 1944.
2. The present appeal is against the above order of Commissioner (Appeals). The matter is listed today for hearing the Stay Petition filed by the appellants. The appellants are not represented and Shri Joy Kumar, Advocate for the appellants has sent a FAX message dt. 21.2.2001, in which he had stated that he had been further advised to take rest due to surgery performed on his left leg which was operated for multiple fractures. It is observed that this matter is adjourned over twice earlier either on account of the non-appearance of the appellants or at their request for adjournment. Since the matter listed today is only for consideration of the Stay Petition of the appellants and further that their appeal has not been disposed of on merits by the lower appellate authority, I am not inclined to grant any further adjournment to them. I accordingly, take up the matter for disposal on the basis of the documents on record. I have heard Shri M.D. Singh, SDR for the respondents. It is observed that the appellants had pleaded financial hardship before the lower appellate authority, but the same has not been considered by him. Taking this fact in view, I direct the appellants to make a deposit of Rs.20,000/- (Rs. Twenty thousand) on or before 18.4.2001. On making such deposit, the deposit of balance of the amount confirmed on them shall stand waived and its recovery stayed till the disposal of their appeal. the matter will be called for reporting compliance on 20.4.2001.
(Announced and dictated in the Court)