DB Customs Appeal No. 1 of 2015. Case: Arjun Industries Limited Vs Commissioner of Customs. Rajasthan High Court
| Case Number | DB Customs Appeal No. 1 of 2015 |
| Counsel | For Appellant: A.P. Mathur, H. Kharbanda and Abhishek Jaju, Counsels |
| Judges | Ajay Rastogi and J. K. Ranka, JJ. |
| Issue | Constitution of India - Article 14 |
| Citation | 2015 (320) ELT 497 (Raj), 2015 (39) STR 3 (Raj) |
| Judgement Date | May 19, 2015 |
| Court | Rajasthan High Court |
Order:
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The three remaining defects pointed out by the office are overruled. Heard on admission.
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Counsel for the appellant submits that against the order of the Commissioner, Central Excise, appeal came to be preferred before the Customs, Excise & Service Tax Appellate Tribunal, New Delhi along with a stay application and that came to be decided by an order dated 8-9-2014 directing the appellant to deposit 50% of the duty of customs and also of excise within a period of 8 weeks from today and report compliance on 11-11-2014 and subject to deposit of said amount, pre-deposit of balance amount of duty imposed upon the appellant and entire amount of penalty shall stand waived and its recovery be stayed during the pendency of the appeal.
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Counsel submits that the appellant because of financial distress was unable to comply with order dated 8-9-2014 and for non-compliance appeal came to be dismissed vide order dated 8-12-2014 and the application moved thereafter for recalling/restoration of the appeal, the ld. Tribunal, under order impugned dated 9-3-2015, though recalled and restored the appeal but initiated recovery proceedings against the appellant for non-compliance of the stay order dated 8-9-2014.
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Counsel submits that an amendment has been made to Section 35F with effect from 6-8-2014, which stipulates payment of 7.5% and 10% of duty for the first and subsequent appeals respectively. The new substituted provisions of Section 35F, are as follows:--
"Section 35F. Deposit of certain percentage of duty demanded or penalty imposed before filing appeal. - The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal--
(i) under sub-section (1) of Section 35, unless the appellant has deposited seven and a half per cent of the duty, in case where duty or duty and penalty are in disputed, or penalty, where such penalty is in dispute, in pursuance of a decision or an order passed by an officer of Central Excise lower in rank than the [Principal Commissioner of Central Excise or Commissioner of Central Excise];
(ii) against the decision or order referred to in clause (a) of Sub-section (1) of Section 35B, unless the appellant has deposited seven and a half per cent of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of the decision or order appealed against;
(iii) against the decision or order referred to in clause (b) of sub-section...
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