Flowel Asbestos Products Vs. Union of India (Uoi) - Court Judgment

SooperKanoon Citationsooperkanoon.com/745164
SubjectExcise
CourtGujarat High Court
Decided OnMar-04-2005
Case NumberSpecial Civil Application No. 2237 of 2005
Judge D.A. Mehta and; H.N. Devani, JJ.
Reported in2005(187)ELT21(Guj)
ActsCentral Excise Act, 1944 - Sections 35F
AppellantFlowel Asbestos Products
RespondentUnion of India (Uoi)
Appellant Advocate Ashish H. Shah, Adv.
Respondent Advocate Jitendra Malkan, Adv.
Excerpt:
- d.a. mehta, j.1. this petition challenges order made by the commissioner (appeal), central excise and customs, vadodara in appeal no. 145/ahd-ii/98 on 6th march, 2002 dismissing the appeal without going into the merits of the controversy due to non compliance of earlier order of pre-deposit in light of statutory provisions of section 35f of the central excise act, 1944.2. heard mr. ashish h. shah, learned advocate for the petitioners. when the matter had come up on 25th february, 2005 mr. shah had prayed for time to report compliance and today it has been reported that a sum of rs. 1,48,815/- has duly been deposited by the petitioner on 24th february, 2005. mr. malkan, who appears on receipt of advance notice has been heard.3. in light of the fact that the order directing the pre-deposit has been complied with by the petitioner herein, order dated 6th march, 2002 passed by commissioner (appeals), central excise & customs, vadodara is quashed and set aside and the appeal bearing no. 145/ahd-ii/98 is restored to the file of commissioner (appeals), central excise and customs, vadodara for being decided in accordance with law after affording full and proper opportunity to the petitioner.4. the petition is accordingly allowed to the aforesaid extent. there shall be no order as to costs.
Judgment:

D.A. Mehta, J.

1. This petition challenges order made by the Commissioner (Appeal), Central Excise and Customs, Vadodara in Appeal No. 145/AHD-II/98 on 6th March, 2002 dismissing the appeal without going into the merits of the controversy due to non compliance of earlier order of pre-deposit in light of statutory provisions of Section 35F of the Central Excise Act, 1944.

2. Heard Mr. Ashish H. Shah, learned Advocate for the petitioners. When the matter had come up on 25th February, 2005 Mr. Shah had prayed for time to report compliance and today it has been reported that a sum of Rs. 1,48,815/- has duly been deposited by the petitioner on 24th February, 2005. Mr. Malkan, who appears on receipt of advance notice has been heard.

3. In light of the fact that the order directing the pre-deposit has been complied with by the petitioner herein, order dated 6th March, 2002 passed by Commissioner (Appeals), Central Excise & Customs, Vadodara is quashed and set aside and the appeal bearing No. 145/AHD-II/98 is restored to the file of Commissioner (Appeals), Central Excise and Customs, Vadodara for being decided in accordance with law after affording full and proper opportunity to the petitioner.

4. The petition is accordingly allowed to the aforesaid extent. There shall be no order as to costs.