M. BAJAJ PAPERS Vs. CCE, DELHI

JUDGEMENT

(1.) Under Final Order No. 460/2000 -C dated 22.9.2000 the appeal of M/s. M. Bajaj Papers was dismissed under Section 35 -F of the Central Excises Act, 1944 for non -compliance. Under order dated 2.6.2000 the appellants were directed to pre -deposit Rs 1 lakh within a period of six weeks from 2.6.2000. The period for compliance was extended to 7.9.2000, but no compliance was made. Shri V.M. Verma, advocate, submits that the appellants were facing financial difficulties and have now deposited a sum of Rs 1 lakh and refers to TR -6 Challan dated 24.2.2001. He prays for condoning the delay in making the pre -deposit.

(2.) Shri S.P. Rao, JDR, leaves the matter to the discretion of the Bench.

(3.) Considered. The delay in making the pre -deposit is condoned. The Final Order dated 22.9.2000 is recalled and the appeal is restored to its original number. Shri V.M. Verma, advocate, submits that the facts in the present case are similar to the one disposed of by the Tribunal vide its earlier final order no. 530/2000 -C dated 8.12.2000 while disposing of appeal no. E/963/2000 -C in the case of M/s Bajaj Paper Mills (P) Ltd. vs CCE, Delhi, wherein the matter has been remanded to the jurisdictional Commissioner of Central Excise for de novo adjudication after giving an opportunity to the appellants to present their case and then pass a speaking appealable order, as per law. He prays that this matter with similar directions and observations as in that order dated 8.12.2000 be remanded to the jurisdictional Commissioner of Central Excise.