- (1.) This Appeal has been filed under Section 35G of the Central Excise Act, 1944 (the Act) to assail the order dated 27 March 2015 of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (the Appellate Tribunal) by which the application filed by the appellant (M/s Sameer Ispat) for recall of the order dated 10 January 2006 passed by the Appellate Tribunal was rejected. The Appellate Tribunal, by order dated 10 January 2006, had dismissed the Appeal on account of non compliance of the directions issued by the Appellate Tribunal for deposit of the amount contemplated under Section 35F of the Act.
(2.) It transpires from the records that the Commissioner of Central Excise passed an order dated 29 March 2005 confirming the demand of duty to the extent of Rs.56,06,662/- and penalty of the same amount on M/s Sameer Ispat. A penalty of Rs.10 lacs upon the Director and Rs.1 lac on the Authorised Signatory was also imposed. M/s Sameer Ispat preferred an Appeal before the Appellate Tribunal along with an application for dispensation of the pre-deposit of the amount.
(3.) Section 35F of the Act with the two provisos is reproduced below: "35F. Deposit, pending appeal, of duty demanded or penalty levied. - Where in any appeal under this Chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are not under the control of Central Excise authorities or any penalty levied under this Act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded or the penalty levied : Provided that where in any particular case, the Commissioner (Appeals) or the Appellate Tribunal is of opinion that the deposit of duty demanded or penalty levied would cause undue hardship to such person, the Commissioner (Appeals) or, as the case may be, the Appellate Tribunal, may dispense with such deposit subject to such conditions as he or it may deem fit to impose so as to safeguard the interests of revenue. Provided further that where an application is filed before the Commissioner (Appeals) for dispensing with the deposit of duty demanded or penalty levied under the first proviso, the Commissioner (Appeals) shall, where it is possible to do so, decide such application within thirty days from the date of its filing. ..................................";