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of <h1>Company's Appeal Granted with 15% Deposit Condition for Tribunal Order</h1> <h3>Diamond Plasters Limited. Versus Commissioner, Central Excise, NCR Building, Statute Circle, Jaipur</h3> Diamond Plasters Limited. Versus Commissioner, Central Excise, NCR Building, Statute Circle, Jaipur - TMI Issues:1. Defect regarding submission of demand draft/bankers cheque towards court fee.2. Appeal for quashing and setting aside the impugned Final Order.3. Interpretation of legislative intent in making an amendment in the year 2014.4. Compliance with the court's direction on pre-deposit for appeal restoration.Analysis:1. The learned counsel for the appellant acknowledged the defect concerning the submission of the demand draft/bankers cheque towards court fee and assured its rectification during the day, with the rest of the defects being overruled.2. The civil misc. appeal filed by the company sought the quashing of the Final Order passed by the Custom, Excise and Service Tax Appellate Tribunal. The appellant requested a direction for hearing the appeal on merits while allowing reasonable time for depositing the amount as ordered by the Tribunal.3. The counsel for the appellant referred to a decision of the Court in a previous case, highlighting the legislative intent behind an amendment made in 2014. The amendment aimed to expedite the hearing of appeals by introducing a condition of pre-deposit of 7.5% of the duty amount without provision for exemption. The Court emphasized the need for compliance with the pre-deposit condition to avoid delays in appeal hearings.4. Considering the above legal position, the company was directed to deposit only 15% of the amount for the appeal to be entertained. A three-month extension was granted for depositing the required amount, and the appeal was disposed of accordingly. An application for taking additional documents on record was also disposed of in the same judgment. The Court clarified that appeals dismissed due to non-compliance with the pre-deposit order would be restored upon the deposit of the specified amount within the stipulated time frame.
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