Respondent's Compliance with Pre-Deposit Directive Upheld, Petition Dismissed, Appeal Allowed

The Court found that the respondent had complied with the pre-deposit requirement as per the Tribunal's directive, supported by evidence submitted in an affidavit and payment documents. Consequently, the petition challenging the Tribunal's order was dismissed in favor of the respondent, allowing the appeal to proceed for final hearing before the Tribunal.

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Issues:
Challenge to order of Customs, Excise and Service Tax Appellate Tribunal regarding rectification application and compliance with pre-deposit requirement.

Analysis:
The petitioner challenged the order of the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal) dated 31st May, 2017, seeking rectification of the order dated 27th July, 2016, which restored the respondent's appeal. The petitioner contended that the respondent had not complied with the pre-deposit as directed by the Tribunal, rendering the appeal inadmissible. On the other hand, the respondent, through Mr. Motwani, argued that the directed amount had been deposited and some related appeals were already pending for final hearing before the Tribunal. Mr. Motwani undertook to file an affidavit confirming the deposit within two weeks. Consequently, the respondent submitted an affidavit on 22nd October, 2019, confirming full payment of the pre-deposit amount as per the Tribunal's stay orders, supported by evidence of payment. Mr. Shetty, representing the respondent, informed that the appeal was now scheduled for final hearing. Mr. Jetly, for the Revenue, did not contest the facts presented in the respondent's affidavit.

The Court observed that the respondent had indeed complied with the pre-deposit requirement, as evidenced by the affidavit and supporting payment documents submitted on 22nd October, 2019. Consequently, the Court found no merit in the petitioner's grievance regarding non-compliance with the Tribunal's directive. As a result, the petition challenging the Tribunal's order was disposed of in favor of the respondent, affirming the compliance with the pre-deposit condition and allowing the appeal to proceed for final hearing before the Tribunal.

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