Kamlesh Corporation Vs. Commissioner of Central Excise - Court Judgment

Excerpt:

1. vide order no. c-i/471/wzb/2001 dt. 27.2.2001, the tribunal in disposing of the stay application had directed the applicants to freeze modvat credit amounting to rs.2.5 lakhs in the alternative to deposit that amount. period given for compliance as long since been over. the applicants were repeatedly called for reporting compliance. on one occasion adjournment was sought. on subsequent occasions including today none was present. it is therefore held that the appellants have not complied with the directions made in the order dt. 27.2.2001. the appeal is accordingly dismissed in terms of section 35f of the central excise act, 1944.

Judgment:

1. Vide Order No. C-I/471/WZB/2001 dt. 27.2.2001, the Tribunal in disposing of the stay application had directed the applicants to freeze modvat credit amounting to Rs.2.5 lakhs in the alternative to deposit that amount. Period given for compliance as long since been over. The applicants were repeatedly called for reporting compliance. On one occasion adjournment was sought. On subsequent occasions including today none was present. It is therefore held that the appellants have not complied with the directions made in the order dt. 27.2.2001. The appeal is accordingly dismissed in terms of Section 35F of the Central Excise Act, 1944.