A Plus Projects And Technology Pvt. Ltd vs Commissioner Of Central Excise, Pune-I

(Arising out of Order-in-Appeal No. PUNE-CX-001-APP-44-14-15 dated 24.7.2014 passed by Commissioner of Central Excise (Appeals), Pune-I)

For approval and signature:

Honble Mr. P.K. Jain, Member (Technical) and Honble Mr. Ramesh Nair, Member (Judicial)

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1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it should be released under Rule 27 of the :

CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3. Whether Their Lordships wish to see the fair copy : Seen of the Order?

4. Whether Order is to be circulated to the Departmental : Yes authorities?

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A Plus Projects and Technology Pvt. Ltd. Appellant Vs. Commissioner of Central Excise, Pune-I Respondent

Appearance:

Shri Vidyadhar S. Apte, Advocate, for appellant Shri V.K. Shastri, Assistant Commissioner (AR), for respondent

CORAM:

Honble Mr. P.K. Jain, Member (Technical) Honble Mr. Ramesh Nair, Member (Judicial)

Date of Hearing: 22.4.2015 Date of Decision: 22.4.2015

ORDER NO Per: P.K. Jain

In the impugned order, the Commissioner (Appeals) has held as under:-

5. 1 have carefully gone through the case records, written as well as oral submissions made by the Appellants and the Orders passed by the higher appellate authorities from time to time. The Appellants were asked to intimate the compliance of the Hon'ble Supreme Court's Order dated 29-04-2014 whereby they were directed to comply with the Misc. Order dated 05-09-2013 regarding the pre-deposit of the amount. The Appellants vide their letter dated 16-06-2014 intimated that they had filed a review petition in the Hon'ble Supreme Court. As the Appellants have failed to make pre-deposit of Rs. 35,00,000/- and comply with the Misc. Order dtd. 05-09-2013 vis-a-vis Hon'ble Supreme Court's directions dtd. 21-04-2014 therein, I hold that they have failed to comply with the requirement of provisions of Section 35F of the Act, and hence their main appeal is liable for dismissal for non-compliance of provisions of Section 35F ibid. Accordingly, without going into the merits of the appeal, I dismiss the appeal filed by the Appellants against the Order-in-Original No. PI/ADC/CEX/07/2012 dated 30-03-2012, passed by the Additional Commissioner, Central Excise. Pune-1 Commissionerate for non-compliance of provisions of Section 35F of Centra] Excise Act, 1944.

2. In brief, the Commissioner (Appeals) directed the appellant to deposit Rs.35,00,000/- for hearing of the appeal. The matter travelled upto the Honble Supreme Court and the Honble Supreme Court vide order dated 21.4.2014 in Petition for Special Leave to Appeal (Civil) No.9942/2014, dismissed the appeal of the appellant. However, a period of four weeks was granted for complying with the orders passed by the Commissioner (Appeals). It also appears that the appellant, therefore, filed a review petition before the Honble Supreme Court, which has also been dismissed and further time of four weeks was granted for compliance with the order of the Commissioner (Appeals). Admitted position is that the appellant has not so far complied with the direction of the Honble Supreme Court (though the appellant has deposited an amount of Rs.7,00,000/- vide challan dated 24.11.2014).

3. In view of the above factual position, we do not find any infirmity in the order passed by the Commissioner (Appeals). Accordingly, the appeal filed by the appellant is dismissed.

(Pronounced in Court)

(Ramesh Nair) Member (Judicial) (P.K. Jain) Member (Technical)

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