ORDER
S.S. Sekhon, Member (T)
1. This application for restoration of appeal was filed on 4-10-2004. Revenue was given enough opportunities by repeated adjournments to its decision on ascertain reason as to why the amounts have not been recovered. Today, when the matter came up, Id. DR for Revenue submits that in spite of having written two letters to the Commissioner, they have not been able to get any information as to the status of the recovery of the amounts.
2. We find, normally Revenue is alert and over anxious to recover duty and penalty, immediately from applicants and seeks and insists pre-deposits by contest on pre-deposit orders under Section 35F of the Central Excise Act, 1944. However, in this case we fail to understand as to why no recovery has been made on this made why Revenue cannot communicate the same on the specific express directions. The appellant involved has been penalised for Central Excise procedures. If Revenue could indicate the above recovery this pending matter could be disposed. We are now constrained to restore this appeal, with a hope that Revenue would be able to report the amounts which they have recovered, so that the appeal can be heard and matter disposed off.
3. The restoration is allowed and registry is directed to place this matter on its turn for regular hearing.
(Dictated in Court)