- (1.) BOTH the appeals are directed against the common order dated 05.08.2011 passed by the Customs Excise & Service Tax Appellate Tribunal, New Delhi, dismissing the application of appellant for restoration of the appeals, which were dismissed in default on 03.03.2011 as Counsel for appellant pleaded 'no instructions' in the appeals.
(2.) LEARNED counsel for both the parties argued the case at length, but during the course of arguments, learned counsel for respondent submitted that it is correct that appellant could not get an opportunity of hearing as appeal was dismissed in default, but appeal should be restored only on payment of some excise duty. He submitted that total amount of excise duty involved in the appeals is about Rs.26 lacs(Rs. Twenty six lacs), whereas the appellant has deposited only Rs.2 lacs (Rs. Two lacs). Learned counsel for appellant has submitted that some reasonable amount of excise duty will be deposited by the appellant, as per direction of this Court and he may be afforded an opportunity of hearing in the appeals. After considering all the facts and circumstances of the present cases and as agreed by both the parties, it is directed that appellant shall deposit a sum of Rs.5 lacs (Rs. Five lacs) towards excise duty with the department within a period of three weeks, subject to decision of the appeals. On deposit of the aforesaid amount of Rs.5 lacs, appeals will be deemed to have been restored and the same will be heard by the Tribunal on merits. Consequently, both the appeals are allowed and the impugned orders dated 05.08.2011 and 03.03.2011, passed by the Customs Excise & Service Tax Appellate Tribunal, New Delhi are set aside. It is made clear that on failure to deposit the amount of Rs.5 lacs(Rs. Five lacs), as directed above, the appeals filed by the appellant, will be deemed to have been dismissed. Both the parties are directed to appear before the Customs Excise & Service Tax Appellate Tribunal, New Delhi on 27.03.2012.
(3.) A copy of this order be placed on record in connected file.;