CHETANA ENGINEERING WORKS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) IN Stay Order No. 314/2006 dated 3.4.2006 we had directed the appellants to predeposit Rs 1 lakh (out of a total amount of Rs 3,50,451/ -) for the purpose of Section 35F of the Central Excise Act, 1944 within four weeks from the date of receipt of a certified copy of the order, The order was received by the assessee on 9.5.06. Accordingly, the matter has arisen before the Bench today for report of compliance. Today learned Counsel for the appellants is seeking recall of the above stay order in view of the Hon'ble Supreme Court's judgment in JK Synthetics v. Collector of Central Excise reported in 1986 (86) ELT 472 (SC). Learned Counsel, however, has not shown us any copy of the judgment of the Apex Court despite specific requisition made by the Bench in this behalf. The application of the party, which is being moved today by their Counsel, states that they have strong prima facie case against demand of duty. We had examined the records and found no such case vide order dt 3.4.2006. This application further states that the applicant is not in a position to predeposit the amount due to financial constraints. We find that this kind of plea was not raised in the original stay application and hence this appears to be an after -thought. The party or their Counsel has not sought extension of time for predeposit on any ground whatsoever. In the circumstances, the application is dismissed.

(2.) IN the result, the appeal is dismissed for want of compliance with Section 35F of the Central Excise Act, 1944.