ORDER
Archana Wadhwa, Member (J)
1. Vide stay order dt. 30.5.2003 M/s. Annapurna Dyg. & Ptg. Mills Ltd. were directed to deposit an amount of Rs. 1 lakh, which they have complied with. The impugned order of Commissioner (Appeals) disposes of two appeals one filed by M/s. Annapurna Dyg. & Ptg. Mills Ltd. and the other filed by Ludhiana Woolen & Silk Mills on the ground of non-compliance with the provisions of Section 35F of the Central Excise Act, 1944. Nobody is present on behalf of M/s. Ludhiana Woolen & Silk Mills in spite of today’s notice of hearing having been sent to them well in advance. We also note from records that on the last date of hearing the bench mentioned further orders on the application of M/s. Ludhiana Woolen & Silk Pvt. Ltd. would be passed, when the matter came up for compliance. Accordingly we take up application for stay M/s Ludhiana Woolen & Silk Pvt. Ltd.. We find that vide the impugned orders, the authorities below have imposed personal penalty of Rs. 20,000/- only on the said appellant. Inasmuch as the amount is on the lower side we direct the said appellant to deposit the entire penalty of Rs. 20,000/- within a period of six weeks from date of receipt of the said order.
2. We also proceed to hear the appeals. Inasmuch as the Commissioner (Appeals) has dismissed the appeals only on the short point of non-compliance with the provisions of Section 35F of the Central Excise Act, 1944, we set aside the impugned order and remand the matter to Commissioner (Appeals) for decision on merits. The deposit made by M/s. Annapurna Dyg. & Ptg. Mills Pvt. Ltd. in terms of the stay order passed by the Tribunal would be considered as sufficient for the purposes of decision of appeal on merits by Commissioner (Appeals). M/s. Ludhiana Woolen & Silk Pvt. Ltd. is directed to report compliance with the above stay order to Commissioner (Appeals) who would then decide both the appeals on merits.
(Pronounced in Court)