Madhya Pradesh High Court
Choudhary Minerals And Chemicals vs Commr. Of Cus. And C. Ex. on 3 December, 2005
Equivalent citations: 2006(195)ELT21(MP)
ORDER
1. Shri U.S. Bhatt, learned counsel with Shri P.K. Tiwari and Shri R.K. Choudhary, learned counsel for appellant.
2. This appeal is admitted on following substantial questions of law :-
1. Whether the CESTAT committed an error in not restoring the appeal filed by the appellant which was dismissed for the non-compliance of the stay order while the appellant deposited the amount of duty and penalty though belatedly and sought restoration of the appeal by filing an application ?
2. Whether the appeal filed by the appellant was restorable after its dismissal for non-compliance of the stay order when the appellant was facing financial hardship and was not in a position to deposit the amount within time period granted by the CESTAT and after dismissal of the appeal deposited the amount and sought restoration of the appeal by explaining circumstances in which amount was not deposited ?
3. Issue notice to the respondent on payment of process fee within a period of one week by registered A.D. Ad interim relief
4. Learned counsel for appellant submits that respondent is affecting the recovery in respect of the interest on duty and penalty which is Rs. 2,46,0007-while the appellant deposited the entire duty and penalty and such interest is not leviable as no show cause notice was issued to the appellant in this regard.
5. Considering aforesaid, till next date of hearing, recovery of interest amount from the appellant shall remain in abeyance.
6. Be listed for hearing in 3rd week of January, 2006 for further consideration on ad interim relief.
C.C. as per rules.