- (1.)HEARD Shri Nikhil Agarwal and Shri Chandra Bhan Gupta, learned counsel for the appellant and Dr. Ashok Nigam, Additional Solicitor General of India along with Ajit Kumar Singh for the respondent. The present appeal is under Section 35G of Central Excise Act, 1944 against the order dated 28 -12 -2006 whereby the Tribunal dismissed the appeal as the appellant has failed to comply with the earlier order of the Tribunal, refusing to waive the condition of pre -deposit. It appears that the appellant has filed Excise Appeal No. 2836 of 2006 before the Customs, Excise and Service Tax Appellate Tribunal, New Delhi. It has filed an application being Excise Stay Application No. 2296 of 2006 in the said appeal for waiver of pre -deposit of duty of Rs. 4,09,511/ - and the penalty of the equal amount. The said application was disposed of by the order dated 9 -11 -2006. It appears that some error/omission crept into the said order which was rectified subsequently by the Tribunal. However, the fact remains that the appellant failed to make the necessary deposit as condition precedent for the maintainability of the appeal resultantly the appeal was dismissed by the order under appeal.
(2.)THE learned counsel for the appellant at the very outset after obtaining instructions from the appellant stated that the appellant is prepared to deposit the duty of Rs. 4,09,511.00 within a period of four weeks from today. Dr. Ashok Nigam, Additional Solicitor General of India for the respondents has very clearly stated that he has no objection if the appellant deposits the aforesaid amount within the aforesaid period as a condition for restoration of the appeal.
(3.)IN view of the fair stand taken by Dr. Ashok Nigam, Additional Solicitor General of India, we dispose of this appeal finally with the direction to the appellant to deposit the aforesaid amount within a period of four weeks from today. If the appellant deposits the amount within the stipulated period, the Tribunal shall hear and dispose of the appeal on merits. It is made clear that in case of default in complying with the condition of this order, the present appeal shall stand dismissed automatically. The appeal is allowed. No order as to costs.