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of <h1>Supreme Court Order: Deposit 1/5th of Tax, Submit Demand Drafts, Appeal Process Emphasized</h1> <h3>BHAGWATI ISPAT PVT. LTD. Versus COMMISSIONER OF C. EX., BHOPAL</h3> BHAGWATI ISPAT PVT. LTD. Versus COMMISSIONER OF C. EX., BHOPAL - 2007 (211) E.L.T. 21 (SC) Issues:Appeal against Tribunal's direction to deposit tax amount, challenge in High Court, appellant's willingness to pay 1/5th of tax due, presentation of demand drafts, direction to deposit demand drafts with respondent, appeal disposal terms.Analysis:The appellant filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal, seeking to waive the pre-condition to deposit the tax amount due. The Tribunal directed the appellant to deposit 50% of the tax amount, approximately Rs. 2.50 crores, to hear the appeal on merits. Subsequently, the appellant filed a writ petition in the High Court challenging this direction, citing inability to pay the required amount. The High Court dismissed the writ petition, leading to the appellant's appeal before the Supreme Court.During the Supreme Court proceedings, the appellant expressed willingness to pay 1/5th of the tax amount due if granted three months to deposit the sum. The counsel for the appellant presented eleven Demand Drafts favoring the Commissioner of Central Excise, Bhopal, MP., totaling Rs. 97,23,578.00. The Supreme Court directed the appellant to hand over these demand drafts to the respondent within a week. Upon receipt of the deposit, the Tribunal was instructed to hear the appeal on merits. If the appeal is unsuccessful, the appellant would be required to deposit the remaining amount along with statutory interest.The Supreme Court disposed of the appeal based on the terms mentioned, emphasizing that nothing in the judgment should be construed as an opinion on the case's merits. The judgment highlights the procedural aspects of depositing the tax amount and the subsequent hearing of the appeal, ensuring compliance with the Tribunal's directive while providing the appellant with an opportunity to present a partial payment and proceed with the appeal process.
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