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of <h1>High Court sets aside Commissioner (Appeals) and Tribunal orders for non-compliance with pre-deposit, grants time for reduced amount deposit.</h1> The High Court set aside the orders of the Commissioner (Appeals) and the Tribunal due to non-compliance with the pre-deposit requirement. The appellants ... Waiver of pre deposit - Quantum of pre deposit - Held that:- appellants have not been heard on merits as the appellants could not comply with the requirement of ₹ 15 lacs as a pre-deposit as directed by the Commissioner (Appeals) and upheld by the Tribunal in the present case. According to the learned counsel, the amount of ₹ 15 lacs could not be deposited due to financial constraints and was also excessive. - sum of ₹ 8 lacs be deposited as a condition precedent for hearing of the appeal by the Commissioner (Appeals) which would meet the ends of justice. - Decided partly in favour of assessee. Issues:Appeal under Section 35G of the Central Excise Act, 1944 against Tribunal's order. Dispute over pre-deposit amount for hearing appeal by Commissioner (Appeals).Analysis:The appeal was filed under Section 35G of the Central Excise Act, 1944 against the order passed by the Tribunal. The case involved a demand of &8377; 20,57,473/- along with penalty and interest on the appellants engaged in the manufacture of tractor parts. Initially, the demand was confirmed by the adjudicating authority, but the Commissioner (Appeals) allowed the appeal and set aside the order. Subsequently, the Tribunal upheld the Commissioner's decision, leading the Revenue to appeal in the High Court. The High Court had earlier remanded the matter back to the adjudicating authority for fresh consideration. The appellants failed to comply with the pre-deposit requirement of &8377; 15 lacs, resulting in the dismissal of the appeal by the Commissioner (Appeals) and the Tribunal.The primary issue for consideration was the quantum of pre-deposit required for hearing the appeal by the Commissioner (Appeals). The appellants argued that the amount of &8377; 15 lacs directed by the Commissioner (Appeals) was excessive and could not be deposited due to financial constraints. On the other hand, the Revenue contended that the amount was reasonable and justified. After hearing both parties, the High Court determined that a sum of &8377; 8 lacs should be deposited as a condition precedent for hearing the appeal by the Commissioner (Appeals) to meet the ends of justice.In the final order, the High Court disposed of the appeal, setting aside the orders of the Commissioner (Appeals) and the Tribunal due to non-compliance with the pre-deposit requirement. The appellants were granted time until 30-4-2014 to deposit the reduced amount of &8377; 8 lacs. It was directed that failure to comply with the pre-deposit condition would result in the appeal being deemed dismissed. The decision aimed to balance the financial constraints of the appellants with the need for a reasonable pre-deposit amount for the appeal to be heard on merits, ensuring justice is served.
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