2019 (3) TMI 1425

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.....K. Gupta, Advocate Chief Justice Heard learned counsel for the parties. 2. Petitioner is a registered partnership firm having its principle place of business at Manpur, Sumbuk Block, South Sikkim and is engaged in the business of manufacture of industrial chemicals. On 08.04.2016, a show cause-cum-demand notice was served upon the petitioner by the Commissioner of Customs, Central Excise and ....

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.... 21.08.2017; "................................................................................................... List revised. None present on behalf of the appellant. Heard the ld. A.R. for the Department. 2. Shri A.K. Biswas, Ld. Counsel for the Department submits that pre-deposit is mandatory as per the statute. 3. In view of the above, it is evident that the appellant has not made any....

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....urt, the counsel for the petitioner submitted before the Court that in case one more opportunity is given to the petitioner to make good the deficiency, the pre-requisite deposit could be made. Though, no such liberty was granted to the petitioner but we find that till date the petitioner has not taken any steps to deposit the amount. 4. Section 35F of the Act provides that the Appellate Tribunal....