Supreme Trading Company v. Commissioner Central Excise (Adjn)

1. For the reasons stated in the application, the delay of86 days in filing the present appeal is condoned.

2. The application stands disposed of CM No.15792/2015 in CEAC 36/2015

3. Allowed, subject to alljust exceptions.

4. The application stands disposed of CEAC 32/2015 & CM No.14437/2015 & CEAC 36/2015 & CM No.15791/2015

5. These appeals are filed by Supreme Trading Company against the impugned orders dated 9^'' December, 2014 and 1'^ September, 2014 respectively passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (CESTAT).

6. By the impugned order dated 1st September 2014, the Appellant was required to pay 50% of the penalty amount of Rs.50 lakhs imposed on the Appellant as pre-deposit within six weeks. It is noted here that although in the impugned order it is stated the Appellant was directed to deposit a sum of Rs.75 lakh, this is an error apparent since the penalty amount itself as fixed by the Commissioner was Rs.50 lakhs. By the second impugned order CEAC Nos. 32/2015 & 36/2015 Page 2 of[3] dated 9th December 2014, the CESTAT dismissed the appeal, filed by the Appellant for failure to deposit the amount as directed within the time granted.

7. Having considered the submissions ofthe learned counsel for the parties, the Court directs that subject to the Appellant depositing in the CESTAT a sum ofRs. 10 lakhs on or before 30^*^ September, 2015 the impugned order dated 9 December, 2014 shall stand set aside and the impugned order dated 1 September, 2014 shall stand modified and the appeal shall stand restored to the file of the CESTAT for disposal on merits. It is made clear that if there is any failure by the Appellant to make the pre-deposit as above directed within the time granted, the appeal before the CESTAT shall remain dismissed. The appeals and applications are disposed of intheabove terms.

S.MURALIDHAR, J VIBHU BAKHRU, J AUGUST 18, 2015 MK CEACNos. 32/2015 & 36/2015 Page 3 of[3]