- (1.) Instant petition has been filed assailing order dated 12 -4 -2007 passed by the Customs, Excise & Service Tax Appellate Tribunal in Restoration Application No. 50/2007 and for restoration of Central Excise Appeal No. 903/2006. The petitioner, as alleged was producing Caustic Soda through Mercury Cell Technology in the year 1983, however, enhanced its commercial production of Caustic Soda in the year 1994 -95 through Hydrogen Gas which earlier emerged during the production of Caustic Soda which could be used in the edible products like in solvex plants. It has been alleged in the petition that petitioner -company was declared sick by BIFR vide order dated 15 -1 -2002. The scheme of its rehabilitation with reliefs and concession was sanctioned on 30 -11 -2006 by BIFR and during pendency of the writ petition on 26 -3 -2010 on company's net worth becoming viable it was deregistered by BIFR with direction to implement the provisions of the sanctioned scheme including relief/concession of the Government agencies but because of the lack of funds, the petitioner -company closed from July, 2011 till January, 2015 and has now started production from February, 2015 and only because of the long consistent financial hardship, it could not make pre -deposit in compliance of the order passed by the CESTAT u/Sec. 35F, dated 27 -4 -2006.
(2.) A show cause notice dated 9 -2 -2005 came to be issued by the Deputy Commissioner of Central Excise, Alwar for recovery of duty and imposition of penalty and after affording opportunity of hearing, the adjudicating authority vide its order dated 27 -6 -2005 confirmed the Excise Duty of Rs. 12,63,598/ - along with the penalty of Rs. 1,00,000/ -. The petitioner -company being aggrieved by the order -in -original, filed appeal before the Commissioner (Appeals) which came to be rejected vide order dated 8 -12 -2005 and that came to be challenged in appeal before the Central Excise & Service Tax Appellate Tribunal (CESTAT) along with stay application under proviso to Sec. 35F of the Central Excise Act for waiver of pre -deposit and stay of duty and penalty imposed originally by the adjudicating authority and confirmed by the Commissioner (Appeals).
(3.) The CESTAT vide its order dated 27 -4 -2006 [ : 2006 (204) E.L.T. 442 (Tri. - Del.)] on stay application filed by the petitioner u/Sec. 35F of the Act disposed of the application directing the petitioner -company to deposit 50% of the duty and penalty within six weeks to entertain the appeal before 21 -6 -2006 failing which the appeal before the CESTAT will stand dismissed.;