M/S. Diamant Boart Petroleum Vs. Commissioner of Central Excise, - Court Judgment

Excerpt:

.....the tribunal vide order no.c,ii/3246-47-wzb/2000 dated 13.11.2000. in the case of the other appeal no.e/159-r/99-mum, directions were made for predeposit of the entire duty of rs. 19,62,434/-.these orders were dictated in the presence of the counsel and were despatched on 16.11.2000. an application for rectification of mistake apparent on the face of this order was filed which was dismissed by the tribunal vide order no. c/11/2001. on the request of the counsel, adjournment was granted and the case was posted for today.today, when the case was called out for reporting compliance, shri krishnan, manager of the appellants' unit requested for adjournment on the ground of the counsel's illness.since the case was posted only for reporting compliance, shri krishanan was asked as to whether the deposit has been made. he replied in regative. the appeal no.c/159-r/99-mum is accordingly dismissed for failure to comply with the direction in terms of sec.129e of the customs act, 1962.

Judgment:

1. The applicants are a 100% EOU. They were unable to fulfill the export obligation. Directions were made for export ofthe capital goods imported without payment of duty.Bulk of the goods was exported but certain goods were not exported. Duty on the goods not exported was confirmed. Interest was charged on the duties where not paid in time.

The Commissioner(Appeals)upheld these orders resulting in two appeals being filed before the Tribunal. In appeal No.C/160-R/99-MUM, the prayer for waiver of predeposit of a sum of Rs. 1,32,19,802/- was granted by the Tribunal vide order No.C,II/3246-47-WZB/2000 dated 13.11.2000. In the case of the other appeal No.E/159-R/99-MUM, directions were made for predeposit of the entire duty of Rs. 19,62,434/-.These orders were dictated in the presence of the counsel and were despatched on 16.11.2000. An application for rectification of mistake apparent on the face of this order was filed which was dismissed by the Tribunal vide order No. C/11/2001. On the request of the counsel, adjournment was granted and the case was posted for today.

Today, when the case was called out for reporting compliance, Shri Krishnan, Manager of the appellants' unit requested for adjournment on the ground of the counsel's illness.Since the case was posted only for reporting compliance, Shri Krishanan was asked as to whether the deposit has been made. He replied in regative. The appeal No.C/159-R/99-MUM is accordingly dismissed for failure to comply with the direction in terms of Sec.129E of the Customs Act, 1962.