M/S. Annarathna Match Industries vs Commissioner Of Central Excise, ...
- CitationAppeal No.TNL- CEX 000 APP 024 - 14, dated 25.03.2014 passed by the Commissioner
Ratio decidendi
The rule this decision rests on
The Tribunal may order a pre-deposit less than the amount directed by the first appellate authority where the amount demanded would be beyond the appellant's means and would otherwise cause the appeal to fail at the threshold, since an appeal dismissed for non-compliance without a hearing on the merits would deprive the appellant of the opportunity of a hearing in accordance with natural justice.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No.TNL- CEX 000 APP 024 - 14, dated 25.03.2014 passed by the Commissioner of Central Excise (Appeals), Madurai]
M/s. ANNARATHNA MATCH INDUSTRIES APPELLANT
Versus
COMMISSIONER OF CENTRAL EXCISE, TIRUNELVELI RESPONDENT
Appearance:
For the Appellant Shri S. Ramachandran Cons.
For the Respondent Shri B. Balamurugan AC (AR)
CORAM:
Honble Shri D.N. Panda, Judicial Member
Date of hearing/decision 30-01-2015
FINAL ORDER NO. 40116 / 2015
Per D.N. Panda:
Learned counsel submits that even though there is merit in the case, the learned Commissioner (Appeals) dismissed the appeal for non-compliance. It is explained that all particulars in respect of the documents used in clearing the goods were shown to that authority. But he did not consider the same at the stage of stay hearing and directed pre-deposit of Rs.24,17,663/- which is beyond the means of the appellant to deposit.
2. Considering that the appellant shall be deprived of the course of natural justice if the appeal is thrown at threshold, it is directed to pre-deposit Rs.5,00,000/- within a period of four weeks from today and produce the challan before the learned Commissioner (Appeals) within a week thereof with an application for fixing the appeal hearing. Upon verification of the deposit particulars, learned authority shall fix appropriate date for hearing of the appeal and dispose of the same expeditiously. It is made clear that if no deposit is made within the stipulated time, the appeal shall stand dismissed without any prior notice. Both the stay application and the appeal are disposed of in above terms. (Dictated and pronounced in open court)
(D.N. PANDA) JUDICIAL MEMBER
ksr 06-02-2015
DRAFT Remarks
I II III
Date of dictation 30.01.2015
Draft Order - Date of typing 03.02.2015
Fair Order Typing 06.02.2015
Date of number and date of dispatch 09.02.2015
2 E/S/41565/2014 and E/41298/2014
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