Customs, Excise and Gold Tribunal - Delhi
M/S. Dhanraj Enterprises vs Cce, Indore on 11 June, 2001
ORDER
Lajja Ram
1. For hearing their appeal M/s. Dhanraj Enterprises were required to pre-aeposit a duty amount of Rs.54,301/- and penalty amount of Rs.5000/-. We find that the Commissioner of Central Excise (Appeals) has dismissed the appeal filed by M/s. Dhanraj Enterprises for non-compliance with the requirement of pre-deposit of duty and penalty amounts. He has earlier passed interim stay order in which the deposit of penalty was waived and full duty was asked to be deposited.
2. Shri A. Upadhyay, Advocate submits that the interim stay order was passed without hearing the appelalnts and the appellante authority has not complied with the principles of natural justice. He submits that the matter be remanded to the jurisdictional appellate authority for decision on merits.
3. Shri M.P. Singh, SDR submits that the appellants have not complied with the provisions of Section 35-F of the Central Excise Act, 1944 and there was no option before the appellate authority but to dismiss their appeal for non-compliance.
4. We have heard both the sides and have gone through the records. The Commissioner of Central Excise (Appeals) has not gone into the merits of the case. Today stay application is listed for hearing. Shri A Upadhyay, Advocate offers to pre-deposit Rs.5000/- (Rupee five thousand) for hearing the appeal. We accept the offer and direct the appellants to pre-deposit Rs.5000/- (Rupees five thousand) within a period of four weeks from today. We also take up the appeal itself with the consent of both the sides for disposal. As the appellate authority has not gone into the merits subject to the pre-deposit of Rs.5000/- within the period of four weeks from today and subject to the proof being produced before the appellate authority the appeal will be taken up for hearing by the jurisdictional Commissioner of Central Excise (Appeals) for decision on merits after affording opportunity to the assessee to present their case. Thus, the stay application is disposed of in the above terms. The appeal is also allowed by way of remand. Ordered accordingly.
Dictated and pronopunced in the open Court.
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