KIRTIKUMAR J. SHAH Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) SHRI M.S. Jagesha, Advocate present for the applicant and Shri M.A. Sayeed, J.D.R. for the Respondent.

(2.) THIS is an application for restoration of appeal by setting aside the order dated 5 -11 -2007 dismissing appeal E/1192/2004. The case of the applicant is that on account of financial difficulties, the applicant could not comply with the order passed on 28 -8 -2007 and, therefore, could not deposit the amount within the extended period. It is their further case that they have already deposited the balance amount of Rs. 3.00 lakhs, which is in addition to the original deposit of Rs. 6.00 lakhs and/that, therefore, the order under Section 35F of the Central Excise Act, 1944 stands complied with and hence the appeal should be restored and should be heard on merits.

(3.) THE learned D.R., on the other hand, has submitted that the application has been filed only in August, 2008 and, therefore, does not deserve to be allowed.