MADRAS ELASTOMERS LTD Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) TO get this appeal heard against Order -in -Appeal No. 65/99 (M -III) dated 6.4.1999, the appellants are required to pre -deposit Rs. 15,55,404 duty and penalty of Rs. 1,00,000.

(2.) HEARD Shri K.R. Natarajan, Ld. Advocate for appellants and Shri S. Kannan, Ld. DR for Revenue.

(3.) LD . Advocate submits that their appeal is against the order impugned which was passed ex -parte. Even the Interim order under Section 35F of the Act was passed without proper consideration of the fact that the unit has already been declared as sick by BIFR and operating agency appointed for fixing the rehabilitation package. Despite this, the entire amount was required to be pre -deposited in the said Interim order and on failure thereof, the order impugned was passed dismissing the appeal for non -compliance under Section 35F of the CE Act 1944. Ld. Advocate submits that he has requested for adjournment on medical grounds connected with family illness and the appellants had even shown the tickets purchased for attending BIFR matters at Delhi which clashed with the date given by the Ld. Commissioner (Appeals).