Appeal restoration granted despite non-deposit emphasizing statutory right to appeal

The Appellate Tribunal CESTAT, Mumbai allowed the appeal for restoration despite the appellant's failure to deposit duty and penalty within the specified time frame. The Tribunal emphasized that non-compliance with pre-deposit requirements does not extinguish the statutory right to appeal, citing a previous Supreme Court decision. The appellant deposited the entire duty amount and penalty as ordered, leading to the restoration of the appeal for regular hearing.

---

---

Issues: Appeal against dismissal for failure to deposit duty and penalty within specified time period.

The Appellate Tribunal CESTAT, Mumbai heard the case of an appellant registered in a Special Economic Zone who had filed an appeal against the dismissal of their appeal due to non-payment of duty amounting to Rs. 13,66,886 within the stipulated time frame. The appellant subsequently deposited the entire duty amount and penalty as ordered by the court in a stay application. The appellant cited a previous case where the Supreme Court allowed restoration of an appeal despite a delay of four years in complying with a pre-deposit order due to financial constraints. The Tribunal acknowledged that the right to appeal is statutory and non-compliance with pre-deposit requirements does not extinguish this right. Relying on the Supreme Court decision, the Tribunal directed the restoration of the appeal for regular hearing, emphasizing the procedural nature of pre-deposit requirements. The application was disposed of accordingly.

---