Court allows modification for delayed deposit, confirms appellant's payment

The court allowed the modification application for delayed deposit, confirming the deposit made by the appellant. The interpretation of Section 35G of the Central Excise Act, 1944, was discussed, emphasizing the power of the court to extend time for compliance. The court noted substantial compliance by the appellant with its orders and directed the Tribunal to treat the appeal as restored for further proceedings.

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Issues:
- Modification application for delayed deposit
- Interpretation of Section 35G of the Central Excise Act, 1944
- Power of the Court to extend time for deposit
- Compliance with court orders
- Restoration of appeal before the Tribunal

Issue 1: Modification application for delayed deposit
The appellant filed a modification application as they could not deposit the required amount within the stipulated time frame. The respondent-Department accepted the deposit even though it was delayed by 1 month and 3 days. The court confirmed that the amount had been deposited as per the instructions received.

Issue 2: Interpretation of Section 35G of the Central Excise Act, 1944
The appellant's counsel referred to sub-section (9) of Section 35G of the Central Excise Act, 1944, which allows for the modification of directions. The provision states that the provisions of the Code of Civil Procedure, 1908, relating to appeals to the High Court shall apply as far as possible in the case of appeals under this section.

Issue 3: Power of the Court to extend time for deposit
The court acknowledged the power to extend time for compliance based on a decision by a Division Bench of the Calcutta High Court. The decision highlighted that the court has the authority to make fresh orders regarding the time within which certain actions, such as furnishing security, should be completed.

Issue 4: Compliance with court orders
The court found that there was substantial compliance by the appellant with the court's orders. Referring to the provisions under the Excise Act and the judicial precedent, the court determined that the relaxation in time for depositing the amount was justified in the interest of revenue and to ensure substantial justice.

Issue 5: Restoration of appeal before the Tribunal
The court disposed of the application with a direction for the Tribunal to treat the appeal as restored in accordance with the judgment dated 3-10-2013. The Tribunal was instructed to proceed with hearing the appeal on its merits, now that the deposit had been made and compliance with the court's directions had been achieved.

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