MADHURI PRINTS Vs. COMMISSIONER OF CENTRAL EXCISE, RAJKOT

JUDGEMENT

(1.) THESE two applications are filed for restoration of appeals which were dismissed by the Bench vide final order Nos. A/1320 -1321/WZB/AHD/2007, dated 6 -6 -2007. The Bench recorded that appeals need to be dismissed as the applicants have not complied with the order of pre -deposit.

(2.) LEARNED counsel arguing on behalf of the assessee applicants submits that the applicants had no means to deposit the amount of pre -deposit ordered by the Bench. It is also his submission that subsequent development taken place wherein the Revenue officers have attached the property of the appellants, which is valued approximately at Rs. 60 Lakhs as approved by the approved valuer and that should be considered as enough deposit to cover the pre -deposit ordered by the Bench in the stay order. It is his submission that applications are allowed and appeals restored and heard on merits and disposed of.

(3.) LEARNED SDR, on the other hand would submit that the applications for restoration have been filed belatedly. It is his submission that the applications for restoration are filed almost after four years after the appeals were dismissed by the Bench. It is his submission that against such dismissal order, the appellants/applicants moved to Honble High Court of Gujarat in Tax Appeal and it was also dismissed for technical reasons like non -removal of defects. It is his submission that there are series of decisions that indicate that restoration application should have been filed within three months from the date of dismissal of the appeal. In this case, it is not so.