VAIBHAV AUTO INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned counsel for the parties for final disposal.

(2.) The petitioners have challenged orders dated 11-7-2013 and 24-10-2013 passed by the Customs, Excise and Service Tax Appellate Tribunal ("the Tribunal" for short). Such orders arise out of pre-deposit proceedings. Such proceedings were adjourned from time to time at the request of the petitioner. It was lastly kept on 11-7-2013 when also request for adjournment was made on the ground of illness of the representative of the appellant. The tribunal refused to grant any further adjournment and required the appellant to deposit an amount equal to 50% of the duty which comes to Rs. 1.65 crores by way of pre-deposit within a period of 12 weeks from the date of order. The petitioner preferred Misc. Application requesting for modification of the earlier order. The tribunal passed order on 24-10-2013 rejecting such an application. Hence this petition.

(3.) We have not the slightest doubt that having filed the proceeding before the Tribunal, the petitioner ought to have pursue the same with all seriousness. Repeated adjournments were neither justified nor can be found and fault with the Tribunal in not adjourning the proceedings time and again. Nevertheless, in facts of the case when it is pointed out to us that at least on the last occasion the reason pressed was sickness of representative of the petitioner and when by an ex parte order, pre-deposit of sizeable amount of Rs. 1.65 crore came to be imposed, in our opinion, the petitioners deserve one last opportunity to argue the petition for waiver of pre-deposit on merits before the tribunal. This however, cannot be done unconditionally. The petitioner must pay reasonable heavy cost for availing such an opportunity.