Condonation of delay in pre-deposit compliance rejected where payment was made only after an unreasonable period.

Delay in complying with a pre-deposit order under the Central Excise Act was not condoned where the ordered amount was paid only after about one and a half years. The Tribunal noted that short delays in complying with stay conditions may be condoned when payment is made within a reasonable time, but held that this delay was beyond a reasonable period, especially compared with the shorter delay in the cited precedent. Restoration of the appeal was therefore refused.

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Issues: Whether the delay of about one and a half years in making the ordered pre-deposit, after dismissal of the appeal for non-compliance with Section 35F of the Central Excise Act, 1944, could be condoned and the appeal restored.

Analysis: The Tribunal noted that short delays in complying with a stay order are ordinarily condoned when the deposit is made within a reasonable time. On the facts, the amount directed to be deposited under the stay order was paid only after a delay of about one and a half years. The delay was held to be beyond a reasonable period, particularly when compared with the shorter delay considered in the cited precedent.

Conclusion: The delay was not condoned and the application for restoration of the appeal was rejected.

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