Extension granted for compliance in Special Leave Petition, emphasizing timely adherence for appeal consideration.

The Special Leave Petition was disposed of with an extension granted for compliance with the High Court's order, emphasizing the importance of timely compliance for the appeal's consideration on merits by the Appellate Tribunal.

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Issues:
1. Imposition of duty and penalty under the Central Excise Act, 1944.
2. Appeal filed before the Custom Excise & Gold (Control) Appellate Tribunal for waiver of pre-deposit.
3. Writ application filed against the order of the Appellate Tribunal.
4. Appeal before a Division Bench with an application for condonation of delay.
5. Non-compliance with the High Court's order for deposit.

Analysis:
1. The case involved a show cause notice demanding duty and penalty under the Central Excise Act, 1944. The Commissioner of Central Excise confirmed the duty and penalty, including personal penalties on individuals. An appeal was filed before the Custom Excise & Gold (Control) Appellate Tribunal seeking waiver of pre-deposit. The Tribunal directed a deposit as a condition for hearing the appeal.

2. Subsequently, a writ application was filed challenging the Tribunal's order. An interim stay was granted on the condition of a partial deposit. The writ petition was later dismissed for non-prosecution. An appeal was then filed before a Division Bench with an application for condonation of delay, which was about 467 days. The Division Bench rejected the application for condonation but directed the Tribunal to hear and dispose of the appeal upon further deposit.

3. Despite several adjournments, the required deposit was not made as directed by the High Court. The petitioner sought more time due to approaching the BIFR. The Supreme Court extended the time for compliance by three months. It was emphasized that failure to make the deposit within the specified time would impact the hearing and disposal of the appeal.

4. In conclusion, the Special Leave Petition was disposed of with the extension granted for compliance with the High Court's order. The Court highlighted the importance of timely compliance to ensure the appeal's consideration on merits by the Appellate Tribunal.

This detailed analysis outlines the progression of the case, including the imposition of duties and penalties, the procedural steps taken by the petitioner, and the Supreme Court's decision regarding compliance with the High Court's order.

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