- (1.) By filing this appeal, the appellant has challenged the order dated 10-4-2007 passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi in Appeal No. 3794/2006. By the impugned order, the Tribunal has dismissed the appeal filed by the present appellant on the ground that by its earlier order dated 18-1-2007, the appellant was directed to deposit Rs. 10 lacs as pre-deposit for hearing of the appeal in question. The appellant, thereafter requested for granting some more time for complying with the said condition precedent. However, it is an admitted fact that during the extended period, the appellant failed to comply with the said condition of pre-deposit and ultimately by the impugned order dated 10-4-2007, the Tribunal passed the final order-in-appeal and the said appeal was dismissed for non-compliance of the provisions of Section 35F of the Act.
(2.) Learned counsel Mr. Singhvi, appearing for the appellant submitted that the appellant has a good case on merits and this is a fit case in which condition of pre-deposit should have been waived by the Tribunal.
(3.) It was submitted that the Tribunal may be directed to hear the appeal without insisting to comply with the condition of pre-deposit. However, having realised the fact that the order passed by the Tribunal dated 18-1-2007 by which the appellants were directed to deposit Rs. 10 lacs for hearing the appeal was never challenged by the appellant, Mr. Singhvi has ultimately agreed after taking instructions from his client that appellant is ready and willing to deposit Rs. 10 lacs within stipulated period and requested that the appeal may be directed to be decided on merits so that the appellant may put his case before the Tribunal on merits. On such a proposition made by Mr. Singhvi, learned Counsel Mr. V.K. Mathur appearing for the respondent, though expressed some reservations but could not put proposition to serious contention, and in our view rightly so because the proposition is substantially in the interest of revenue too.;