FARDOON M. IRANI Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) IN this case vide order -in -original No. 30/97 dated 19 -12 -1997 the Commissioner of Central Excise confirmed a demand of Rs. 39,53,517/ - against M/s. Unique Enterprises, which is a proprietary concern of Shri F.M. Irani, and imposed penalties of Rs. 50 lakhs on the proprietor and a penalty of Rs. 10 lakhs on Smt. Roshan Irani. The order also imposed penalties on M/s. Durga Refrigeration Company and Shri R.R. Gupta, partner of M/s. Durga Refrigeration. Appeal Nos. E/1095, 1097, 1112 & 1113/1998 were filed by M/s. Durga Refrigeration Company, M/s. Roshan Industries, M/s. Unique Enterprises and M/s. Rishikumar R. Gupta before the Tribunal; the appellants requested permission to withdraw the appeals so as to approach the Settlement Commission as per the provisions of Section 35PA of the Central Excise Act, 1944; permission was granted and the appeals were dismissed as withdrawn vide Tribunal's order No. C -II/247 to 254/WZB/04 dated 1 -1 -2004.

(2.) VIDE final order No. 61/CEX/2005 dated 23 -12 -2005 the applications were rejected under Sub -section (7) of Section 32F for non -cooperation by the applicants and the cases were sent back to the Tribunal for its disposal in accordance with the provisions of the Act, as if no application under Section 32E of the Act had been made. This order has been received by the applicants on 28 -12 -2005. The applicants have filed the above applications for restoration of the above appeals only in May, 2008.

(3.) SINCE the explanation given by the applicants is far from satisfactory we hold that these are appeals which are not fit for restoration and accordingly dismiss the ROA applications.