Customs, Excise and Gold Tribunal - Delhi
M/S. Impression Prints vs Cce, New Delhi on 10 April, 2001
ORDER Lajja Ram, J.
1. Under Stay Order No.S/480/2000 NB (DB) dated 20.11.2000 while hearing the stay application No.E/Stay/1708/2000 NB in Appeal No.E/2968/2000 NB filed by M/s. Impression Prints, the Tribunal had directed the appellants to pre-deposit a sum of Rs.5,00,000/- towards duty within a period of 12 weeks from 21.11.2000. For hearing their appeals, the appellants were required to pre-deposit duty amount of Rs.16,33,599/- and penalty of Rs.1,00,000/-. On depositing the above sum, the Tribunal ordered that pre-deposit of the balance duty and penalty amount will be waived and recovery stayed till the disposal of the appeal. The matter was posted for reporting compliance on 7.3.2001.
2. When the matter came-up on 7.3.2001, no compliance was filed and a prayer was made for adjournment and the matter was adjourned for 22.3.2001. Again on 22.3.2001, no compliance was filed and it was mentioned that after the remand order by the Tribunal, the appellants have filed a writ petition in the Hon'ble Supreme Court and the Hon'ble Supreme court had stayed the operation of the order dated 27.12.99.
3. Shri M.P. Devnath, Advocate submits that this order of the Hon'ble Supreme Court also covers the subsequent order passed by the Commissioner of Central Excise, Delhi-I against which the appeal was filed in the Tribunal and the stay order aforesaid was made.
4. We find that the appellants have filed appeal against the Order-in-Original No.14/2000 dated 16.06.2000 passed by the Commissioner of Central Excise, Delhi-I and nothing has been placed on record that this order has been stayed by the Apex Court. It was stated in the stay application filed by the appellants that the Tribunal has passed the aforesaid order which had not been complied with although the matter came-up earlier on 7.3.2001 and 22.3.2001.
5. As there is nothing on record that the order against which the appeal was filed by the appellants with the Tribunal has been stayed by the Hon'ble Supreme Court, we have no option but to dismiss this appeal for non-compliance with the terms of the Tribunal's Stay Order dated 21.11.2001 in terms of Section 35 F of the Central Excises Act, 1944. As a result, the appeals is dismissed for non-compliance. This will also dispose of the application dated 8th March, 2001 filed by the appellants for modification of the stay order and the same is dismissed. Ordered accordingly. The applicants are however at liberty to pray for suitable orders if any directions are issued by the Hon'ble Supreme Court with regard to the present appeal.
Order dictated & pronounced in the Open Court on 10.04.2001.