2018 (11) TMI 724

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....44. Aggrieved by this, the appellant had approached the Hon'ble High Court of Bombay which was disinclined to consider the plea against the decision of the Tribunal and dismissed the same. 2. It is contended by Learned Counsel for applicant that major problems in their operations and financial difficulty had prevented them from pursuing their appeal against order-in-original no. 25-35/SR(25-35)COMMR/RGD/09-10 dated 31^st March 2010 of Commissioner of Central Excise, Customs & Service Tax), Raigad. Narrating the facts, the Learned Counsel submits that labour troubles in the factory of manufacture placed a heavy burden on the management and that the Tribunal was unwilling to consider their appeal without the prescribed pre-deposit. It ....

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.... order. Writ petition filed against the said order before this Court was dismissed by the Division Bench of this court way back of 17-3-2003 for non-furnishing bank guarantee. Therefore, the impugned order at "Annexure-F" passed by the CEGAT merged into the order of this Court passed on 17-3-2003 in earlier writ petition i.e. Special Civil Application No. 12681 of 2002. Once the impugned order at "Annexure-F" passed by the CEGAT has merged into the order passed by this court in writ petition, then it was not open to .... petitioner No. 1 company to furnish bank guarantee dated 3-4-2004 on its own and then apply before the CEGAT by way of the restoration application for restoration of their appeal, which was already dismissed for non-complia....

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....#39; Learned Authorised Representative opposed the present application. Further reliance was placed on the decision of the Tribunal in Bata Steel Pvt Ltd v. Commissioner of Central Excise, Chandigarh [2004 (168) ELT 333 (Tri.Del.)]. 5. Having considered the rival submissions, it is now for us to decide whether belated compliance with the pre-deposit can, in this specific set of circumstances, justify the plea in this application. In re TN Mulani, the applicant was before the Hon'ble High Court with partial compliance of the deposit stipulated by Tribunal and, relying upon the decision in Scan Computer Consultancy v. Union of India [2006 (204) ELT 43 (Guj.)], liberty to prosecute appeal was granted. Therein the Tribunal resorted to....