CESTAT can extend time to comply with pre deposit order

By | August 4, 2015

Question :When the Assessee made pre deposit ordered by Tribunal after a delay of 7 days and applied for restoration, can the Tribunal grant an Extension of time for pre deposit ?

Answer – Denial of extension of mere 7 days in complying with pre deposit and consequent denial of hearing on merits, was grossly inequitable and unfair – Section 86(6A) providing for ‘fee for restoration’ presupposes maintainability of an application for restoration of an appeal or an application – Further, words rule 41 ibid are wide enough to grant an extension of time to deposit an amount or to restore appeals dismissed on account of failure to comply with orders of pre-deposit .

Case Law on : Section 86 of the Finance Act, 1994, read with section 35B of the Central Excise Act, 1944, section 129A of the Customs Act, 1962 and rule 41 of the Cestat (Procedure) Rules, 1982

Subject   – Restoration of Appeals

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Decision :Appeal was restored before Tribunal [Paras 10 to 15] [In favour of assessee]

Decision By :-

HIGH COURT OF PUNJAB AND HARYANA

Tops Security Ltd.

v.

Commissioner of Central Excise & Service Tax Commissionerate, Ludhiana

S.J. VAZIFDAR AND G.S. SANDHA WALIA, JJ.

STA NO. 7 OF 2015 (O & M)
CM NO. 10874-CII OF 2015

MAY  26, 2015

Category: Uncategorized

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