SIKKIM ORGANICS Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) Petitioner is a registered partnership firm having its principle place of business at Manpur, Sumbuk Block, South Sikkim and is engaged in the business of manufacture of industrial chemicals. On 08.04.2016, a show cause-cum-demand notice was served upon the petitioner by the Commissioner of Customs, Central Excise and Service Tax, Siliguri Commissionerate, Siliguri. The petitioner on receipt of the said show cause-cum-demand notice, submitted a reply on 30.06.2016. Thereafter, on 06.02.2017, an order was passed by the Commissioner of Customs, Central Excise and Service Tax Siliguri Commissionerate, Siliguri, imposing penalty and directions to the petitioner to pay the demand.

(3.) Learned counsel for the petitioner submitted that penalty could not be deposited as the petitioner received the notice on appeal after the date of hearing. This submission of learned counsel for the petitioner is totally misconceived as it was the petitioner who himself filed the appeal before the Tribunal and therefore, the petitioner was having knowledge of the date fixed. We also find that when the petition was filed before this Court, the counsel for the petitioner submitted before the Court that in case one more opportunity is given to the petitioner to make good the deficiency, the pre-requisite deposit could be made. Though, no such liberty was granted to the petitioner but we find that till date the petitioner has not taken any steps to deposit the amount.