M/S. National Goods Carrier Vs. Cce, Chandigarh - Court Judgment

Excerpt:
1. when the matter was called, none appeared for the appellant. from the records placed before, i find that the appellant was directed under stay order no. s/705/2000-nb dt. 11.9.2000 to deposit a sum of rs. 10,000/- towards penalty and to report compliance by 31.10.2000. on 31.10.2000 when the matter came up, none appeared nor was there any indication that the order directing pre-deposit of rs. 10,000/- was complied with. even today there is no indication in the file that the appellant has complied with the stay order. in these circumstances, the appeal is dismissed for non-compliance of the provisions of section 35f of the central excise act,1 1944.

Judgment:
1. When the matter was called, none appeared for the appellant. From the records placed before, I find that the appellant was directed under Stay Order NO. S/705/2000-NB dt. 11.9.2000 to deposit a sum of Rs. 10,000/- towards penalty and to report compliance by 31.10.2000. On 31.10.2000 when the matter came up, none appeared nor was there any indication that the order directing pre-deposit of Rs. 10,000/- was complied with. Even today there is no indication in the file that the appellant has complied with the Stay Order. In these circumstances, the appeal is dismissed for non-compliance of the provisions of Section 35F of the Central Excise Act,1 1944.