2013 (5) TMI 700

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...., for short) dated 3-4-2012 by which their appeals were dismissed. The substantial question of law sought to be urged is whether the Tribunal fell into error in not considering the appellants' cases on merits. 4. The brief facts of the case are that one M/s. K. P. Pouches, a manufacturer of gutkha and paan masala was issued with the show cause notice. The present appellants were also issued with the show cause notice. This culminated in ex parte adjudication order dated 30-11-2009. The said concern K.P. Pouches Pvt. Ltd. and all the present appellants preferred appeals to the Tribunal along with separate applications for suspension of operation of the adjudicatory order, which were disposed of by a common order dated 2-11-2011 by which t....

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....e-deposit under Section 35F of the Central Excise Act, in terms of the order of the Tribunal dated 8th of December 2011. The appellants, however, were given extension of one week to deposit the amount of penalty respectively imposed upon them. 2. Appellants have failed to put in appearance either in person or through their A/R even on the second call. They have not even intimated compliance of the order of the Tribunal for deposit dated 8-12-2011. 3. Shri Nagesh Pathak, DR states at the bar that order of pre-deposit have not been complied with. Thus, this is a case of wilful violation of the mandate of Section 35F which provides for the condition of pre-deposit as a pre-condition of hearing of appeal. Accordingly, these appeals cannot....