LAWS(CHH)-2012-12-24

VASWANI INDUSTRIES LTD Vs. COMMISSIONER OF C. EX.

Decided On December 03, 2012
Vaswani Industries Ltd. Appellant
V/S
Commissioner of C. Ex. and Customs Respondents

JUDGEMENT

(1.) Heard. This is an appeal filed by the assessee under Section 35G of the Central Excise Act, 'against order dated 30-3-2012 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter for short called 'the Tribunal') in Appeal Nos. 2288 to 2291 of 2010.

(2.) By the impugned order, the Tribunal was pleased to dismiss the appeal filed by the assessee for non-compliance of order dated 18-1-2012 passed by the Tribunal under Section 35F of the Act, by which the appellant (assessee) was directed to deposit a sum of Rs. 50 lakhs, within a period of eight weeks from 18-1-2012, as a pre-condition of getting the appeal heard on merits of the case and which the assessee failed to comply.

(3.) Also heard on I.A. No. 01, application for condonation of delay in filing the appeal. According to the appellant, the. delay is of 23 days.