MODERN STEELS LTD. Vs. COMMISSIONER (APPEALS)

JUDGEMENT

(1.) 733 -CE/Appl/Chd/2008/2000 before the CIT(A), Central Excise, Chandigarh. The appeal was accompanied by an application seeking waiver of pre -deposit required in terms of s. 35F of Central Excise Act, 1944. That application was the amount of duty as also the penalty as a condition precedent for hearing the appeal on merits. Aggrieved by the said order, the petitioner -company filed a Writ Petn. No. 10646 of 2009 in this Court which was allowed by this Court by an became available to the petitioner company after the passing of the earlier order.

(2.) made by the petitioner. 3. When the matter appears to have gone back to the CIT(A) pursuant to the direction issued by this Court, the CIT(A) was of the view that the appeal having been already dismissed by him before passing of the order by this Court dt. 30th reconsideration of the matter. He has accordingly filed Civil Misc. Appln. No. 15157 of 2009 for recalling of our order dt. dismissed by the CIT(A), no order of remand could have been made by this Court. The petitioner -company has at the

(3.) (A) on the applications for waiver of pre -deposit having been set aside by this Court and the CIT having been directed to re -examine the matter afresh, the CIT(A) ought to have recalled the order of dismissal of the appeal and reconsidered the matter in obedience to the order passed by this Court and passed a fresh order in accordance with law instead of considering himself handicapped in the matter and seeking recall of order passed by this Court. Alternatively, it was contended that even if the CIT(A) was right in holding that the order of dismissal of appeal could not be recalled, there was no impediment in quashing the order of dismissal of the appeal passed by the CIT(A) having regard to the fact that the same was entirely based on the failure of the petitioner -company to make a pre -deposit in terms of his orders dt.