ORDER
Archana Wadhwa, Member (J)
1. No body appeared on behalf of the appellant in spite of today’s notice of hearing having been sent to them well in advance, neither there is any adjournment request. Accordingly we have heard A.K. Saxena Ld. JDR and have gone through the impugned order.
2. It is seen that the Commissioner (Appeals) have dismissed the appellants appeal for non compliance with the stay order passed by him vide which he had directed the appellants to execute the bond for the full amount of duty and penalty along with the Bank Guarantee of Rs. 10 lakhs.
3. When the matter came up at the Tribunal, after taking into consideration the entire facts and circumstances, the Tribunal directed the appellants to deposit an amount of Rs. 2 lakhs. The said stay order stands complied by the appellants. The Honourable Supreme Court in the case of CCE, Chandigarh V/s. Smithkline Beecham Co. Health C. Ltd. reported in [2003 (58) RLT479 (SC)] has held that when the matter stands dismissed by the Commissioner (Appeals) for non deposit, Tribunal should not consider the merits of the case. As such, we set aside the impugned order of Commissioner (Appeals) and remand the matter to him for decision on merits. We make it clear that pre-deposit ordered by Tribunal should be considered as sufficient for purpose of section 35 F of the Central Excise Act and appeals should be decided on merits.
4. All the appeals are disposed off by way of remand.
