M/S. Arpit Marbles (P) Ltd. Vs. Cce, Jaipur-i - Court Judgment

Excerpt:
1. for hearing their appeal, m/s. arpit marbles (p) ltd. are required to pre-deposit a duty amount of rs.14,10,973/- under section 11 a, rs.92,500/- under rule 57 u and amount of penalty.2. shri a.l. mathur, advocate submits that the commissioner of central excise (appeals) had not condoned the delay in filing their appeal and that the delay was caused as the dealing hand had left the service and had left the papers un-attended. he submits that the demand was hit by time bar. he prays for hearing the appeal without insisting for any pre-deposit.3. shri rajeev tandon, sdr submits that it was a case of clandestine removal and in a case of clandestine removal, there was no question of any time bar and that the matter has been discussed in the order-in-original against which the appeal was filed late by the appellants. he prays that full pre-deposit should be ordered in the case for hearing their appeal.4. after hearing both the sides and going through the facts o n record, including the written submission filed by the id. advocate and the case law referred to, we direct the appellants to pre-deposit a sum of rs.10,00,000/- (rupees ten lakhs only) within a period of 8 weeks from today. on depositing the above sum of rs.10,00,000/- within the period stipulated above, the pre-deposit of the balance duty and penalty amount will be waived and recovery stayed till the disposal of the appeal. if the above sum of rs.10,00,000/- is not pre-deposited within the period as mentioned above then the appeal will be dismissed without any further reference to the appellants.5. at this stage, shri a.l. mathur, advocate submits that the appellants with regard to the same proceedings had already deposited rs.4,00,000/- before the issue of the show cause notice. subject to verification by the jurisdictional authorities n case rs.4,00,000/- has already been deposited as submitted by the id. advocate then the balance rs.6,00,000/-(rupees six lakhs only)j will be pre-deposited within the period stipulated above. in case, there is no verification then the full amount as ordered above of rs.10,00,000/- (rupees ten lakhs only) will have to be deposited. the appellants will produce proof to the jurisdictional authorities and also a copy to the tribunal when the matter comes for reporting the compliance on 27th july, 2001.

Judgment:
1. For hearing their appeal, M/s. Arpit Marbles (P) Ltd. are required to pre-deposit a duty amount of Rs.14,10,973/- under Section 11 A, Rs.92,500/- under Rule 57 U and amount of penalty.

2. Shri A.L. Mathur, Advocate submits that the Commissioner of Central Excise (Appeals) had not condoned the delay in filing their appeal and that the delay was caused as the dealing hand had left the service and had left the papers un-attended. He submits that the demand was hit by time bar. He prays for hearing the appeal without insisting for any pre-deposit.

3. Shri Rajeev Tandon, SDR submits that it was a case of clandestine removal and in a case of clandestine removal, there was no question of any time bar and that the matter has been discussed in the order-in-original against which the appeal was filed late by the appellants. He prays that full pre-deposit should be ordered in the case for hearing their appeal.

4. After hearing both the sides and going through the facts o n record, including the written submission filed by the Id. Advocate and the case law referred to, we direct the appellants to pre-deposit a sum of Rs.10,00,000/- (Rupees Ten Lakhs Only) within a period of 8 weeks from today. On depositing the above sum of Rs.10,00,000/- within the period stipulated above, the pre-deposit of the balance duty and penalty amount will be waived and recovery stayed till the disposal of the appeal. If the above sum of Rs.10,00,000/- is not pre-deposited within the period as mentioned above then the appeal will be dismissed without any further reference to the appellants.

5. At this stage, Shri A.L. Mathur, Advocate submits that the appellants with regard to the same proceedings had already deposited Rs.4,00,000/- before the issue of the show cause notice. Subject to verification by the jurisdictional authorities n case Rs.4,00,000/- has already been deposited as submitted by the Id. Advocate then the balance Rs.6,00,000/-(Rupees Six Lakhs Only)j will be pre-deposited within the period stipulated above. In case, there is no verification then the full amount as ordered above of Rs.10,00,000/- (Rupees Ten Lakhs Only) will have to be deposited. The appellants will produce proof to the jurisdictional authorities and also a copy to the Tribunal when the matter comes for reporting the compliance on 27th July, 2001.