ANAND COSTPIN LTD. Vs. COMMISSIONER OF CENTRAL EXCISE,

JUDGEMENT

(1.) IN this case vide stay order No. 2918/96 -WRB the Bench directed predeposit of Rs. 8 lakhs and also directed furnishing of bank guarantee for further Rs. 8 lakhs within a period of two months. Compliance was reported to the Bench on 13.12.96. The appeal has been listed for final hearing since February 2001. Appellants have not presented themselves on any of the earlier dates for final hearing. Even today there is no representation on behalf of appellant in spite of notice. Further we note that the bank guarantee directed to be executed has already examined and there is no order of extension of the validity of the guarantee before us, therefore the statutory requirement of Section 35F has not been complied with. Hence we dismiss the appeal for non compliance of Section 35F of the Central Excise Act, 1944.