M/S. Bagru Ferro Alloys (P) Ltd. Vs. Cce, Jaipur-i - Court Judgment

Excerpt:
1. shri k.k.anand, advocate submits that the commissioner of central excise (appeals) has dismissed the appeal filed by the appellants without going into the merits on the ground of non-compliance with the stay order. he submits that the unit is presently closed and the appellants are in financial difficulties. further all their submissions have not been considered even by the adjudicating authority. their unit was closed for some time and it has not been taken cognizance of by the adjudicating authority. he also refers to the subsequent calculations by the commissioner of central excise (appeals) in which a lower figure of production had been arrived at. he refers to the commissioner's order dated 22.10.99 at annexure 'b' wherein the total quantity had been finally determined at 1767.110 mt with effect (sic) from 1.9.97.the period involved is 1.9.97 to 31.12.98. he submits that subsequently the figure had again been changed by the commissioner.2. shri m.m.dubey refers to the order of the commissioner and submits that when no compliance was made of the stay order, the commissioner has no option but to dismiss the appeal. he submits that the appellants may be directed to deposit appropriate duty amount and then matter be remanded.3. after hearing both the sides and going through the facts and circumstances of the case, we direct the appellants to deposit rs.1 lakh(rupees one lakh only ) within a period of eight weeks from today.subject to this pre-deposit of rs. 1 lakh rest of the duty and the penalty amount is waived. with the consent of both sides, the matter is also taken up for regular hearing. we direct that after the proof of the pre-deposit of rs.1 lakh is produced before the commissioner of central excise (appeals), without insisting any further pre-deposit, he will decide the matter afresh after giving due opportunity to the appellants and then pass a speaking appealable order as per law. this is of course subject to the deposit of rs.1 lakh. for the sake of record the appellant will also file the compliance with the tribunal.the case is fixed for mention on 10.5.2001.

Judgment:
1. Shri K.K.Anand, Advocate submits that the Commissioner of Central Excise (Appeals) has dismissed the appeal filed by the appellants without going into the merits on the ground of non-compliance with the stay order. He submits that the unit is presently closed and the appellants are in financial difficulties. Further all their submissions have not been considered even by the adjudicating authority. Their unit was closed for some time and it has not been taken cognizance of by the adjudicating authority. He also refers to the subsequent calculations by the Commissioner of Central Excise (Appeals) in which a lower figure of production had been arrived at. He refers to the Commissioner's order dated 22.10.99 at Annexure 'B' wherein the total quantity had been finally determined at 1767.110 MT with effect (SIC) from 1.9.97.

The period involved is 1.9.97 to 31.12.98. He submits that subsequently the figure had again been changed by the Commissioner.

2. Shri M.M.Dubey refers to the order of the Commissioner and submits that when no compliance was made of the stay order, the Commissioner has no option but to dismiss the appeal. He submits that the appellants may be directed to deposit appropriate duty amount and then matter be remanded.

3. After hearing both the sides and going through the facts and circumstances of the case, we direct the appellants to deposit Rs.1 lakh(Rupees one lakh only ) within a period of eight weeks from today.

Subject to this pre-deposit of Rs. 1 lakh rest of the duty and the penalty amount is waived. With the consent of both sides, the matter is also taken up for regular hearing. We direct that after the proof of the pre-deposit of Rs.1 lakh is produced before the Commissioner of Central Excise (Appeals), without insisting any further pre-deposit, he will decide the matter afresh after giving due opportunity to the appellants and then pass a speaking appealable order as per law. This is of course subject to the deposit of Rs.1 lakh. For the sake of record the appellant will also file the compliance with the Tribunal.

The case is fixed for mention on 10.5.2001.