Decided on October 09,2007

Lindt Export Appellant
UNION OF INDIA Respondents


- (1.) THIS appeal is directed against an order dated 26th March, 2007 passed by the Customs, Excise and Service Tax Appellate Tribunal ('Tribunal'), Principal Bench, New Delhi in Appeal No. 609 -612 of 2006.
(2.) BY its order dated December 29th, 2006 [ : 2011 (269) E.L.T. 88 (Tribunal)], the Tribunal required the Appellants to make a pre -deposit of Rs. 2.5 crores as a condition for the hearing of the appeal filed by it. The said order was challenged by the Appellants in W.P. (C) No. 2332 of 2007. Meanwhile, since the Appellants did not deposit the said amount, the appeal was dismissed by the Tribunal by the impugned order dated March 26th, 2007.
(3.) WE heard the matter on 5th October, 2007 and were inclined to dismiss the appeal. While we were in the process of dictating the order, learned counsel for the Appellants sought some time to deposit the amount in terms of the order dated December 29th, 2006 passed by the Tribunal. In the first instance, we required learned counsel for the Appellants to take instructions whether his client would be prepared to deposit Rs.1 crore within a week. Today we are informed by, learned counsel that it is not possible for the Appellants to deposit the amount as suggested by us and that the Appellants would require at least two or three months to deposit that amount. We are not inclined to grant any further time to Appellants and, therefore, we are proceeding to pass the order dismissing the appeal.;

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