Court No. - 37 Case :- CENTRAL EXCISE APPEAL No. - 227 of 2010 Petitioner :- M/S Avadh Polytubes Pvt. Ltd. & Another Respondent :- Commissioner Central Excise, Kanpur Petitioner Counsel :- Anoop Kumar Srivastava Respondent Counsel :- S.S.C.,C.S.C. Hon'ble Rajes Kumar,J.
Hon’ble Bharati Sapru,J.
Heard Shri Anoop Kumar Sriavastava, learned
counsel for the appellants and Shri V.K.
Raghuvanshi, learned counsel appearing on behalf
of the respondent.
By means of the present appeal, the appellant is
challenging the order dated 23rd April, 2010 passed
by the Custom Excise and service Tax Appellate
Tribunal, New Delhi, hereinafter referred to as
‘Tribunal’, passed on application under Section 35 F
of the Central Excise Act, whereby the appellant
has been directed to deposit a sum of
Rs.14,63,260/- within a period of eight weeks. The
requirement to deposit the balance amount has been
waived.
Learned counsel for the appellant submitted that on
15.6.2010 this Court has directed the appellant to
deposit a sum of Rs. 5 lacs. In pursuance thereof a
sum of Rs.5 lacs has been deposited by making a
debit entry in R.G. 23A-II. It is submitted that the
appellant has made-out prima facie case on merit
and is in a great financial crisis and therefore, it is
not possible to deposit the balance amount. He
submitted that on the facts and circumstances, the
Tribunal may be directed to hear the appeal
expeditiously without asking for further deposit.
Shri V.K.S. Raghuvanshi learned Standing Counsel
has not raised any serious objection to the
submission made by the learned counsel for the
appellant.
In view of the aforesaid facts and circumstances, we
direct the Tribunal to verify the deposit of Rs.5 lacs
as submitted by the appellant. In case a sum of Rs.
5 lacs as stated above has been deposited by the
appellant, the requirement to deposit the balance
amount stands waived and the Tribunal is directed
to decide the appeal expeditiously, preferably
within a period of two months from the date of
presentation of a certified copy of the order, which
the petitioner undertakes to furnish within a period
of two weeks.
The appeal is, accordingly, disposed of.
Dated :13.4.10
L.F./227/10/24