SIKKIM ORGANICS Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. Jorgay Namka, learned counsel along with Mr. Simeon Subba for the petitioner and Mr. B.K. Gupta, learned counsel for the respondents.

(2.) The writ petition filed by the petitioner in IA No. 02 of 2019 and 04 of 2019 was dismissed by an order dated 04.03.2019 taking a view that the learned Customs, Central Excise and Service Tax Appellate Tribunal, Kolkata was justified in dismissing the appeal filed by the petitioner on the ground that while filing the appeal before the Appellate Tribunal, the petitioner did not deposit the amount as required under Section 35F of the Central Excise Act, 1944, for short 'the Act'.

(3.) IA No. 02 of 2019 was filed with a prayer to direct the Appellate Tribunal to restore the appeal filed by the petitioner on requisite amount being deposited by the petitioner within the time-frame as may be fixed by this Court.