RAJINDER GAUR Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) CM 17967/2012 in CEAC 42/2012; CM 17992/2012 in CEAC 43/2012 : Exemption is allowed subject to all just exceptions.

(2.) The petitioner is aggrieved against the order of the Customs, Excise & Service Tax Appellate Tribunal ('Tribunal', for short) and contend that the following substantial question of law arises i.e. "whether the Tribunal fell into error in holding that the failure to deposit an amount directed automatically resulted in adverse condition as far as appellants are concerned, disentitling them to make their contentions on merits".

(3.) The facts of the case are that the main assessee M/s. K.P. Pouches (P) Ltd. manufacturing gutkha and pan masala was issued a show cause notice. Adjudication resulted in final order-in-original dated 30-11-2009. The Tribunal directed M/s. K.P. Pouches (P) Ltd. to deposit Rs. 5 crores and at the same time observed that in case this order was complied with and there was no need for the other appellants to make pre-deposit. M/s. K.P. Pouches (P) Ltd. approached this Court in CEAC 9/2011, which was dismissed. It did not comply with the order. As a result the Tribunal observed as follows in order dated 3-4-2012 that since the direction has not been complied with, the appellant was guilty of willful violation of Section 35F of the Central Excise Act, 1944.