- (1.)LEAVE granted. On 15 -9 -2005, the Customs, Excise and Service Tax Appellate Tribunal directed the Appellant to deposit about Rs. 18 lakhs as condition precedent Under Section 35F of the Central Excise Act, 1944 so that the Appellant's appeal could be entertained. On 18 -5 -2007, the Tribunal reduced the amount to Rs. 9 lakhs. On 5 -11 -2007, the Tribunal dismissed the appeal as the Appellant could deposit only Rs. 6 lakhs. The Appellant filed restoration application which was rejected on 25 -6 -2008. The Appellant filed second application for restoration on 21 -8 -2008. On 7 -5 -2009, the second restoration application was rejected ( : 2009 (242) E.L.T. 222 (Tri. - Mumbai) : 2011 (22) S.T.R. 246 (Tri. - Mumbai)). The Appellant challenged this Order by filing Writ Petition. Pending second restoration application, the Appellant paid the remaining amount of Rs. 3 lakhs. On 21 -11 -2011, the Appellant filed Central Excise Appeal No. 26/2011 Under Section 35G of the Central Excise Act challenging the Order dated 7 -5 -2009 by which the second restoration application was dismissed. By the impugned order, the High Court dismissed the appeal on the ground that the Appellant did not disclose to the High Court that the Writ Petition filed by the Appellant challenging the Order dated 7 -5 -2009 was dismissed by the High Court. It is the Appellant's case that in fact this fact was disclosed in the Statutory Appeal. On 13 -8 -2012, this Court asked the counsel for the Appellant whether the Appellant is still ready to deposit an additional amount of Rs. 9 lakhs within such time as may be granted by this Court. this Court observed that if he does so, his plea for revival of the appeal which stands dismissed may be considered. On 21 -8 -2012, learned Counsel for the Appellant stated that the Appellant was willing to deposit an additional amount of Rs. 9 lakhs. He was granted six weeks time to deposit the said amount.
(2.)WE are informed that now the Appellant has deposited Rs. 9 lakhs. learned Counsel for the Appellant has filed additional documents. He has filed a Certificate dated 1 -10 -2012 issued by the Superintendent, Office of the Superintendent, Central Excise, Customs & Service Tax, Range - GONDIA. This certificate states that the Appellant has deposited an amount of Rs. 9 lakhs on 1 -10 -2012. In view of this, it is clear that the Appellant has deposited an additional amount of Rs. 9 lakhs. Thus, a total amount of Rs. 18 lakhs has been deposited by the Appellant.
In view of this, we revive Appeal No. E/1192/2004 filed by the Appellant in the Customs, Excise & Service Tax Appellate Tribunal. The Customs, Excise & Service Tax Appellate Tribunal is directed to dispose it of in accordance with law. The appeal is disposed of in the afore -stated terms.