CARBORUNDUM UNIVERSAL LTD. Vs. COMMR. OF C. EX.

JUDGEMENT

(1.) BY Stay Order No. 417/2005 dated 8 -4 -2005, this Tribunal had directed the appellants to pre -deposit the duty amount of Rs. 86,009/ - under Section 35F of the Central Excise Act within 4 weeks and report compliance on 13 -5 -2005. Today, there is no representation for the party. However, copies of "G.A.R -7 Proforma for Central Excise Tax Payments" are seen on record which conspicuously indicate that the above amount has been paid "under protest". Any amount of duty, which is directed by the Tribunal to be deposited under Section 35F ibid, for the purpose of hearing the appeal on merits has got to be deposited willingly. Any deposit of such amount "under protest" cannot be accepted as due compliance with Section, 35F. The appeal is dismissed for want of due compliance with Section 35F. It will however be open to the appellants to move the Tribunal, for restoration of their appeal after expunging the remarks "under protest" from the relevant document.