FAVORITE INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr.Dhaval Shah for Mr.Hardik Modh, learned advocate for the petitioners, and Mr.Jitendra Malkan for the respondent. Considering the issue involved, the matter is taken up for final hearing and disposal with the consent of the learned counsel. RULE. Mr.Jitendra Malkan waives service of rule on behalf of the respondent.

(2.) The petitioners filed an appeal before the Customs, Excise and Gold (Control) Appellate Tribunal, West Zonal Bench, at Mumbai (as it was then known) against the order dated 30th September, 2002 made by the Commissioner of Central Excise, Mumbai. It appears that on 13th May, 2003 the Tribunal directed the petitioners to pre-deposit duty amount of Rs.7,66,516/- and on such compliance the penalty on the firm and on each of the partners was to stand waived and recovery thereof was stayed pending the appeals. The petitioners were to report compliance on 25th July, 2003. On 29th August, 2003 the appeals came to be dismissed for want of compliance with the order of pre-deposit dated 13th May, 2003.

(3.) The petitioners moved an application seeking restoration of the appeals. However, by order dated 14th January, 2005 the restoration of appeal application came to be rejected. It appears that the petitioners had filed an application for restoration on coming to know about dismissal of appeal and the stay application when the Superintendent of Central Excise called upon the petitioners to discharge the duty liability.