MOHIT ENGINEERING Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Issue notice. Mr. Satish Kumar, Sr. Standing Counsel accepts notice on behalf of the respondent and states that he has instructions to appear in this matter and further submits that the matter may be disposed of.

(2.) The appellant urges the following substantial question of law i.e. "whether the Tribunal by its order dated 19 -7 -2012 fell into error in vacating the previous conditional waiver of pre -deposit order". The appellant had approached the CESTAT claiming to be aggrieved by the order of the Commissioner dated 14 -12 -2006. The duty demand was Rs. 1,38,25,707.97. On 5 -11 -2007 the Tribunal granted partial relief in the form of conditional pre -deposit of Rs. 29,00,000/ - and waiver of the balance amount. The appellant complied with this order. In these circumstances apparently an application for early hearing was granted on 30 -3 -2012. The CESTAT fixed the appeal for final hearing on 19 -7 -2012. In the meanwhile, a few days prior to date of hearing i.e. 19 -7 -2012, the appellant's counsel fell ill and he, therefore, moved an application seeking adjournment. This application is part of the Court record at page 265 of the Paper -Book. The Tribunal, however, rejected the request and even vacated the interim order made previously on 5 -11 -2007 observing as follows: -