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Vide stay order No.960/2012-Ex(BR) dated 14.06.2012 the appellant was directed to deposit the duty demand alongwith interest and penalty in terms of the impugned order within six weeks. Order of pre-deposit has not been complied with.

2. Ld. Counsel for the appellant submits that the appellant is only a job worker and as per mutual understanding between the appellant and the principal manufacturer M/s Parle Biscuit Pvt. Ltd. the amount of duty is to be deposited by M/s Parle Biscuit Pvt. Limited, therefore, the appellant has not deposited the amount. Ld. Counsel for the appellant has not offered to deposit the amount of pre-deposit and he wants to shift the burden of payment of excise duty on M/s Parle Biscuit Pvt. Limited. From this, it is evident that the appellant has not complied with the order of pre-deposit nor he intends to comply with the same. Therefore, the appeal is rejected for non-compliance of the provisions of Section 35F of the Central Excise Act.

So far the aspects relating to the merits of the case are concerned, we have only taken a brief note of the same to indicate the nature of dispute but for the order proposed to be passed, neither any comment thereupon is being made nor any finding in that regard is necessary. For the present purpose, suffice it to observe that during the course of submissions, another fact has been brought to our notice that another concern Parle Biscuits Pvt. Ltd., Neemrana has reversed under protest an amount of Rs.33,44,067/- under debit entry No.938 dated 29.09.2012 against the demand of central excise duty confirmed in the case of the present appellant. This step was taken by Parle Biscuits Pvt. Ltd. in terms of their undertaking dated 30.07.2008 given at the time of applying for Central Excise Registration to the effect that they would honour all the demands against the present appellant, Mound Trading Company Pvt. Ltd., Neemrana, subject to appellate remedies available. The certificate in that regard issued by the Superintendent, Central Excise, Behror has been produced before us and the same is taken on record. As noticed, further to show its bona fide, the appellant has made payment of an amount of Rs.20 lacs by way of demand draft on 11.07.2013.

The submissions sought to be made by the appellant in its appeal before the Tribunal cannot be said to be wholly baseless or moonshine. Although the ultimate decision thereupon would depend upon the analysis and adjudication of several relevant aspects but we are only indicating that the appeal filed by the appellant before the Tribunal could not have been considered as totally bereft of substance to the extent that the appellant was to be denied an opportunity of merit-hearing altogether. So far the condition of pre-deposit is concerned, with the aforesaid Parle Biscuits Pvt. Ltd. having honoured its undertaking by reversing an amount of Rs.33,44,067/- for the demand standing against the appellant and then, the appellant further having paid an amount of Rs.20 lacs, we are satisfied that, even if late, a substantial part of demand in the order in question has been fulfilled. Having regard to the circumstances, we find it in the interest of justice to observe that on the payments so made, substantial part of the condition of pre-deposit deserves to be considered as having been complied with and to waive the other part of the demand for the time being. As a corollary, the appeal filed by the appellant before the Tribunal deserves to be restored for consideration on merits.