Delay in making pre-deposit as directed by Tribunal can be condoned where such delay occurred due to assessee pursuing appeal remedy before High Court

Excise & Customs : Delay in making pre-deposit as directed by Tribunal can be condoned where such delay occurred due to assessee pursuing appeal remedy before High Court against pre-deposit order of Tribunal
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[2014] 49 taxmann.com 163 (Punjab & Haryana)
HIGH COURT OF PUNJAB AND HARYANA
Praveen Chandra
v.
Commissioner of Central Excise, Panchkula*
AJAY KUMAR MITTAL AND JASPAL SINGH, JJ.
CEA NO. 54 OF 2014 (O & M)†
JULY  18, 2014
Section 35F of the Central Excise Act, 1944, read with section 83 of the Finance Act, 1994 and section 129E of the Customs Act, 1962 - Appeals - Deposit, pending appeal, of duty/tax demanded or penalty levied - Assessee-director challenged personal penalty of Rs. 50 lakhs imposed upon him and Tribunal directed pre-deposit of Rs. 5 lakhs - Assessee challenged same in writ proceedings and interim stay was granted - Later, appeal was filed in High Court in place of writ and High Court dismissed appeal vide order dated 1-5-2013 - Assessee made pre-deposit on 13/14-5-2013 and requested that delay in making pre-deposit be condoned - Tribunal dismissed appeal for default in making pre-deposit - HELD : In view of facts and circumstances noticed hereinbefore, present appeal was allowed, order of Tribunal was set aside and delay, if any, in making pre-deposit of Rs. 5 lakhs as directed by Tribunal was condoned - Tribunal was directed to hear appeal on merits [Para 5] [In favour of assessee]
Jagmohan Bansal, Advocate for the Appellant. Kamal Sehgal, Advocate for the Respondent.