Dismissal of Appeal Upheld for Non-Payment: Fulfill 7.5% Demand Requirement for Restoration

The court upheld the dismissal of the appeal under Section 35F of the Central Excise Act, 1944 due to non-compliance with the requirement of paying 7.5% of the demand at the time of filing. The petitioner was given four weeks to fulfill this condition, after which the appeal would be restored for further proceedings, emphasizing the need for expeditious resolution.

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Issues: Challenge to dismissal of appeal under Section 35F of the Central Excise Act, 1944 for non-compliance.

Analysis:
The petitioner challenged the dismissal of the appeal under Section 35F of the Central Excise Act, 1944. The appellate authority had dismissed the appeal due to non-compliance with the provision requiring payment of 7.5% of the demand at the time of filing the appeal. The court noted that this requirement was a pre-condition, and the appellate authority was justified in its decision. The liability to pay the amount was previously established in a judgment dated 14-7-2016. Despite this, the petitioner's counsel requested time to remit the amount.

The court, considering the petitioner's willingness to comply, granted four weeks for the petitioner to remit the required amount as per Section 35F of the Act. Upon receipt of the payment, the appellate authority was directed to restore the appeal on file and proceed with the hearing and disposal of the matter in accordance with the law, emphasizing expeditious resolution.

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