SHREE RAJASTHAN SYNTEX LTD. Vs. CCE, JAIPUR

JUDGEMENT

(1.) THESE are three applications for waiver of pre -deposit of duty confirmed by the Commissioner (Appeals) under the impugned order against M/s Shree Rajasthan Syntex Ltd.

(2.) WHEN the matter was called, no one was present on behalf of the applicants inspite of notice. We also observe that no one had appeared on their behalf when the matters were listed earlier for hearing the stay petition. We, therefore, take up the stay applications for disposal after perusing the records and hearing sh. S.P. Rao, ld. DR.

(3.) WE find that the Commissioner (Appeals) under the impugned order has dismissed their appeals as the same were filed beyond the period specified in Section 35 of the Central Excise Act. The Commissioner (Appeals) has given his findings in the impugned order that the appeals had been filed well beyond even the condonable period. The applicants in their memorandum of appeals has only submitted that the Commissioner (Appeals) had dismissing the appeal only on the ground of time bar without going into the merits of the case which he was expressly told to do by the Hon'ble Rajasthan High Court vide order dated 18.9.2000. A perusal of the High Court's order dated 18.9.2000 reveals that the appellate authority was directed to deal with the appeals on merits and also on the question of limitation in accordance with law. In view of this the applicants do not have any prima facie case for waiver of pre -deposit of duty. Accordingly, we order them to deposit the entire amount of duty as confirmed under the impugned orders within eight weeks from the date of receipt of this order. The matter will come up for reporting compliance on 29.8.2001. We make it clear that in case of failure to comply with this order the appeals will be liable to be dismissed without any further notice.