ORDER
K.C. Mamgain, Member (T)
1. This application for restoration of appeal has been filed on the ground that vide Final Order No. 284/2003-NB(C), dated 29-5-2003, the appeal was dismissed for non-compliance of order dated 16-1-2003. The applicants thereafter filed three applications for restoring the appeal to its original number but all applications were rejected. The applicants were filing the applications without complying with the stay order dated 16-1-2003. Since the appeal was dismissed for non-compliance of the stay order dated 16-1-2003, the department attached the mills of the applicants to ensure the recovery of adjudged dues. The order of attachment was passed on 25-11-2005. It was therefore, prayed that the Appeal No. E/2694/2002 NB(DB) of the applicants may be restored.
2. It was argued by the DR that the property of the mill has already been attached by the Bank of Maharashtra and by the Income-tax Department, before the department could issue the attachment order. The applicants never tried to comply with the order of pre-deposit and all their earlier applications for restoration of appeal were rejected. Therefore, the present application may also be rejected.
3. On considering the submissions made by both the sides, we find that the Appeal No. 2694 of 2002 was filed by the applicants against the Order-in-Original No. 27/Comm/MI/2002, dated 3-9-2002 passed by the Commissioner of Central Excise, Meerut-I in which duty of Rs. 5,46,47,223/- was demanded and a penalty of Rs. 1 crore was imposed on the applicant. The stay application filed by the applicants against the order of Commissioner was decided under Stay Order No. S/58 of 2003 NB(DB), dated 16-1-2003 wherein the applicants were directed to pre-deposit a sum of Rs. 50 lakhs within a period of six weeks and the applicants were directed to report compliance on 10-4-2003. However, the applicants have not complied with the order. Extension of time was given to applicant to deposit the amount but no deposit was made. Therefore, under Final Order No. A/284/2003-NB(C), dated 25-9-2003, the appeal was dismissed for noncompliance with the provisions of Section 35F of Central Excise Act. Even after dismissal of the appeal, opportunity was given to the appellants to deposit the amount within 15 days and move application for restoration of the appeal. The applicant has also not complied with this and thus the order became final. Thereafter, the applicants without depositing the amount, moved application for restoration of the appeal on 24-7-2003. They again filed an application for restoration of the appeal on 14th September, 2005 without depositing any amount which was dismissed under Misc. Order No. 212/2006, dated 9-3-2006. The present Misc application for restoration of appeal dated 27-4-2006 does not show that they have deposited any amount. On the contrary, they said that the factory has been attached which is sufficient compliance with the order. We find that the same property is attached by the Bank of Maharashtra, Income-tax Department and also by the Excise Department. Such attachment in any way cannot be treated as compliance of the order of the Tribunal. Therefore, filing of Miscellaneous applications again and again without complying with the order cannot be countenanced. The Misc application for restoring the appeal is therefore, rejected.
(Order dictated and pronounced in the open Court on 16-5-2006)
