KAMLESH LALCHAND JAIN Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. P.R. Nanavati, the learned advocate for the petitioners. Rule. Mr. Jitendra Malkan waives service of rule on behalf of respondents.

(2.) All these four petitions arise out of common order dated 8-12-2004 made by respondent No. 2, the Commissioner (Appeals) in Appeal Nos. NS/11-12-13-14/Daman/2004. By the impugned order, the respondent No. 2 dismissed the appeals for non-compliance of the earlier order dated 20th September, 2004 whereunder the four petitioners were directed to pre-deposit a sum of Rs. 5,25,399/- under Section 35F of the Central Excise Act, 1944 .

(3.) It is submitted by Mr. P.R. Nanavati, the learned advocate appearing on behalf of the petitioners that the order directing pre-deposit had imposed a condition of making the deposit within two weeks from the date of receipt of the order, but the petitioners, due to financial constraints, could comply with the said order belatedly i.e. after 11 days beyond the period of two weeks. It is necessary to also take note of the fact that the original period of two weeks was extended by this Court by a period of four weeks from the date of, order dated 3-11-2004 made by this Court in earlier round of litigation, namely, Special Civil Application No. 14635 to 14638 of 2004. Thus, the delay is, in effect, of 11 days after expiry of six weeks when one takes into consideration the order made on 20th September, 2004.