2006 (1) TMI 151

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....ving heard learned Counsel for the petitioner we are of the opinion that no case for invoking extraordinary jurisdiction is made out. 2.The petitioner is a private limited company and claims to be 100% export oriented Unit. 3.As per the averments made by the petitioner, the petitioner was served with the show cause notice by the Excise Officer dated 30-3-2004 stating that whi1e making cleara....

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....lication for interim relief was decided on 8-12-2004 [2005 (192) E.L.T. 176 (Tri.-Del.) directing that the petitioner No. 1 may pre-deposit Rs. 4 crores against total demand of over Rs. 10 crores and petitioner No. 2, a Director of the company makes a pre-deposit of Rs. 10 lacs. The compliance report was directed to be made on 17-2-2005. 7.However, the amount was not deposited, on 7-2-2005, an ....

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....nted unconditional freedom from pro-deposit. The application was also dismissed on 27-6-2005. No one has appeared on behalf of the petitioner. The Tribunal observed that, since compliance of pre-deposit has not been made, appeal cannot be restored. 9.After about six months on 21-12-2005, This petitioner moved another application seeking  direction to quash all the orders referred above inc....

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.... of time to deposit the pre-deposit amount, we are of the opinion that it is too late for petitioner to seek extraordinary jurisdiction of this Court to restore the appeal to be heard on merits without pre-deposit. 11.When it was put to the learned Counsel for the petitioner that if the petitioner is still willing to get the appeal decided on merit by depositing the demand as directed by the Tr....