2009 (10) TMI 820 - AT - Central Excise

Tribunal emphasizes formal order for appeal dismissal, allows stay petition on bond execution. Compliance before dismissal.

The Tribunal held that failure to make the pre-deposit did not automatically dismiss the appeal without a formal order. Emphasizing the need for a formal ... - Issues involved: Stay order compliance, pre-deposit requirement, execution of bond, appeal dismissalThe appellants were directed to make a deposit of Rs. 3,75,00,000/- u/s Stay Order No. S/135/09/EB/C-II dated 21-4-2009. The Hon'ble Bombay High Court directed the appellants to execute a general bond before the Assistant Commissioner, allowing the Tribunal to hear the appeal without insisting for pre-deposit as per the order.The learned Advocate confirmed the execution of the bond as directed by the Hon'ble High Court, while the learned DR argued that since the pre-deposit was not made within the stipulated period, the appeal stands dismissed as per the Tribunal's order. However, the Tribunal clarified that failure to make the pre-deposit does not automatically dismiss the appeal without a formal order.The Tribunal rejected the argument that the appeal was already dismissed due to non-compliance with the pre-deposit requirement, emphasizing the need for a formal order of dismissal. The Tribunal found no merit in the arguments put forward by the learned DR, stating that compliance must be noted before any dismissal order is issued.Considering the execution of the bond as per the High Court's order, the Tribunal modified its previous order dated 21-4-2009 to allow the stay petition filed by the appellant. The Tribunal's decision was based on the execution of the bond, indicating a shift in the status of the appeal in light of the compliance with the High Court's directive.