Court orders appellant to deposit Rs. 7.50 lacs within 2 months. Impugned orders quashed, appeal restored for fresh consideration.

The Court directed the appellant to deposit Rs. 7.50 lacs as pre-deposit within two months due to the long closure of the appellant's company. Upon compliance, the impugned orders were quashed, and the appeal was restored to the Customs Excise and Service Tax Appellate Tribunal for fresh consideration within three months. The Court disposed of the appeal and the civil application accordingly.

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Issues:
Challenge to impugned orders dated 28.6.2012 and 29.8.2012 passed by CESAT regarding predeposit and subsequent appeal dismissal.

Analysis:
The appellant challenged the orders passed by the Customs Excise and Service Tax Appellate Tribunal (CESAT) dated 28.6.2012 and 29.8.2012. The appellant had applied for stay or waiver of pre-deposit, which was adjourned multiple times until it was rejected on 28.6.2012. The Tribunal granted stay on the condition that the appellant deposit the entire duty liability within 8 weeks. However, as the appellant failed to comply with this order, the appeal was dismissed on 29.8.2012. The appellant argued that their financial hardship was not considered by the Tribunal before passing the pre-deposit order. The appellant's company had been closed for 6 to 7 years, and they requested a reconsideration of the waiver of pre-deposit. The department contended that the communication regarding financial hardship was received by the Registry only on 28.6.2012 and was not considered by the Tribunal. Both parties agreed that the Court should decide the amount of pre-deposit. The Court, considering the long closure of the appellant's company, directed the appellant to deposit Rs. 7.50 lacs as pre-deposit within two months. Upon this deposit, the impugned orders were quashed, and the appeal was restored to the CESAT for fresh consideration within three months. The Court disposed of the appeal and the civil application accordingly.

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