Super Coaters (P) Ltd. Vs. Collector of C. Ex. and Customs - Court Judgment

Excerpt:
1. this is an appeal filed against the order-in-original no. 59/92, dated march 1993 passed by the collector of central excise & customs, auran-gabad.2. for hearing the applicants' appeal on merits, they are required to deposit a sum of rs. 6,972.52 towards duty and a penalty of rs. 3,000/-.3. there is a delay of 52 days in filing the appeal and it is pleaded that the factory is closed and except the watchman there is none present. the watchman had received the order in original and handed over to the person concerned only when somebody visited the premises.shri jagesha, submits that immediately after the receipt of the order, the appeal is filed and there is no wanton negligent on their part. to show their bona fides, he offered to deposit the full duty amount.5. considering the submissions made, in the absence of any negligence on the part of the applicants, the delay is condoned. in view of the offer made, the applicants are directed to deposit the full duty amount within a period of eight weeks from the date of communication of this order and report compliance within nine weeks, failing which their appeal is liable to be rejected. on deposit of the duty amount, there shall be stay and waiver of recovery of the penalty amount.

Judgment:
1. This is an appeal filed against the order-in-original No. 59/92, dated March 1993 passed by the Collector of Central Excise & Customs, Auran-gabad.

2. For hearing the applicants' appeal on merits, they are required to deposit a sum of Rs. 6,972.52 towards duty and a penalty of Rs. 3,000/-.

3. There is a delay of 52 days in filing the appeal and it is pleaded that the factory is closed and except the watchman there is none present. The watchman had received the order in original and handed over to the person concerned only when somebody visited the premises.

Shri Jagesha, submits that immediately after the receipt of the order, the appeal is filed and there is no wanton negligent on their part. To show their bona fides, he offered to deposit the full duty amount.

5. Considering the submissions made, in the absence of any negligence on the part of the applicants, the delay is condoned. In view of the offer made, the applicants are directed to deposit the full duty amount within a period of eight weeks from the date of communication of this order and report compliance within nine weeks, failing which their appeal is liable to be rejected. On deposit of the duty amount, there shall be stay and waiver of recovery of the penalty amount.