Pre-deposit compliance under Central Excise law upheld, with further time granted to deposit and seek restoration of appeal.

Non-compliance with a pre-deposit direction under Section 35F of the Central Excise Act justified the Tribunal's refusal to entertain the appeal, and the High Court found no reason to interfere with that course. The petitioner had already been given time to deposit the directed amount but did not comply. However, in the interest of justice, the Court granted a further four weeks to make the deposit and permitted the petitioner to seek restoration of the appeal on proof of compliance.

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Issues: Whether the refusal to entertain the appeal for non-compliance with the pre-deposit direction under Section 35F of the Central Excise Act, 1944 called for interference and whether further time for deposit could be granted.

Analysis: The appeal had been directed to be entertained only after deposit of a specified sum, and the petitioner failed to comply despite extension of time. The Court found no fault in the Tribunal's action in declining to entertain the appeal on account of such non-compliance. At the same time, in the interest of justice, the petitioner was granted a further opportunity to deposit the amount within four weeks, with liberty to seek restoration of the appeal on proof of deposit.

Outcome: Interference with the Tribunal's order was declined, but the petitioner was granted additional time to make the deposit and seek restoration of the appeal.

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