M/S Patil Rail Infrastructure Pvt. Ltd vs Cce & St, Jaipur Ii
- CitationExcise Appeal No. 50134 of 2014 with Misc. Application No. 56075 of 2014
Ratio decidendi
The rule this decision rests on
The appeal is dismissed for non-compliance with a Tribunal direction to make pre-deposit under Section 35F of the Central Excise Act, 1944 (the statutory precondition for hearing an appeal where duty is in dispute). The reasoning is that a pre-deposit direction, even where upheld by the High Court, must actually be complied with, and non-payment of the directed amount independently justifies dismissal of the appeal. An application for extension of time to comply, filed after the High Court's order, is likewise dismissed because the directed amount has still not been paid.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
Excise Appeal No. 50134 of 2014 with Misc. Application No. 56075 of 2014
[Arising out of the Order-in-Original No. Comm.JAI-EXCUS-002-COM-66-13-14 dated 19/09/2013 passed by The Commissioner of Central Excise, Jaipur II.]
For Approval and signature :
Honble Shri Rakesh Kumar, Member (Technical)
Honble Shri S.K. Mohanty, Member (Judicial)
1. Whether Press Reporters may be allowed to see :
the Order for publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982?
2. Whether it would 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 of the order?
4. Whether order is to be circulated to the :
Department Authorities?
M/s Patil Rail Infrastructure Pvt. Ltd. Appellant
Versus
CCE & ST, Jaipur II Respondent
Appearance
Shri Kamal Aggarwal, C.A. for the Appellant.
Shri M.S. Negi, Authorized Representative (DR) for the Respondent.
CORAM : Honble Shri Rakesh Kumar, Member (Technical)
Honble Shri S.K. Mohanty, Member (Judicial)
Final Order No. 50172/2015 Dated : 20/01/2015
Per. Rakesh Kumar :-
In this matter, the Tribunal vide stay order No. 53722/2014 dated 20th October 2014 had directed the appellant to make pre-deposit of Rs. 1,91,90,447/- alongwith interest within four weeks and compliance was to be reported on 2nd December 2014. Today, when this matter called for compliance Shri Kamal Aggarwal, C.A. appearing for the appellant, pleaded that the appellant had filed an appeal with Honble Rajasthan High Court against the said order, which has been dismissed vide order dated 07/01/15 and the appellant intend to challenge this order to Honble Rajasthan High Court before Apex Court. However, so far as no appeal has been filed. Since the direction for pre-deposit, which stands upheld by Honble Rajasthan High Court, have not been complied, the appeal is dismissed for non-compliance with the provisions of Section 35F. The Miscellaneous application filed by the appellant for extension of time pursuant to the order of the Honble High Court of Rajasthan also stand dismissed, as even after the High Courts order, the directed amount has not been paid.
(Dictated and pronounced in open court.)
(Rakesh Kumar)
Member (Technical)
(S.K. Mohanty)
Member (Judicial)
PK
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