Extension granted for deposit, appeals dismissed for non-compliance, restoration on deposit, appeals allowed with no costs.

The Supreme Court allowed an extension for depositing the pre-deposit amount by four weeks but dismissed the appeals by CESTAT due to non-compliance. Restoration applications were rejected until the appellants deposited Rs. one crore with the Supreme Court, leading to the quashing of the dismissal order. The deposited amount was forwarded to the respondent, and CESTAT was directed to decide the appeals within six months. The appeals were ultimately allowed with no costs, concluding the legal proceedings.

---

---

Issues:
Delay in depositing pre-deposit amount leading to dismissal of appeals, rejection of modification applications, rejection of restoration applications, condonation of delay in depositing lesser amount, restoration of appeals, quashing and setting aside dismissal order, forwarding deposited amount to respondent, directing CESTAT to decide appeals within six months.

Analysis:
The appellants challenged an order by the Commissioner of Central Excise, Customs, and Service Tax, Vadodara-I, by filing appeals before the CESTAT, Ahmedabad. They were directed to deposit Rs. two crores as a pre-deposit, which they failed to do within the specified time. Despite extensions granted, the appellants could not meet the deposit requirements, leading to rejection of modification applications and subsequent dismissal of appeals due to non-compliance.

The appellants sought relief through various legal avenues, including filing a special civil application in the High Court of Gujarat and a special leave petition before the Supreme Court, all of which were unsuccessful. The Supreme Court, while rejecting the petition, allowed an extension for depositing the pre-deposit amount by four weeks. However, the appeals were dismissed by the CESTAT on 28th July, 2008, for non-compliance with the pre-deposit requirement.

Subsequently, restoration applications filed by the appellants before the CESTAT were also rejected. The appellants then approached the Supreme Court, seeking restoration of their appeals. The appellants deposited Rs. one crore with the Registry of the Supreme Court to demonstrate their bona fides and financial constraints. The Court, considering the circumstances and the amount deposited, quashed the order dismissing the appeals and directed the CESTAT to restore the appeals to their original numbers.

The deposited amount of Rs. one crore was to be forwarded to the respondent. The Court instructed the CESTAT to make efforts to decide the appeals within six months from the judgment date, emphasizing that the appeals had been dismissed solely due to non-compliance with the pre-deposit requirement. The appeals were ultimately allowed with no order as to costs, bringing the legal proceedings to a close.

---