1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- CENTR.EXCISE APPEAL No. 43 of 2006 M/S LIVIA EXPORTS & ANR. V/S COMMISSIONER OF CUSTOMS Mr. PR PUROHIT for Mr. VIKRAM PUROHIT, for the appellant / petitioner Date of Order : 27.3.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI DEO NARAYAN THANVI,J. ORDER ----- Heard learned counsel for the appellant. The learned Tribunal vide order dated 4.2.2005 gave six weeks' time to the appellant to comply with the pre-deposit requirement while only directing that he may make a pre-deposit of Rs.1 crore and on making this deposit, the requirement to pre-deposit the balance duty and the entire penalty amount shall stand waived and recovery shall stand stayed till the disposal of the appeals. Admittedly, this order has not been complied with, and consequently, vide order dated 16.6.2005, the appeal has been dismissed. Of course, in this appeal, both the orders have been challenged, but then so far as the order dated 4.2.2005 is concerned, only stock ground is given about the appellant not possessing sufficient financial means to deposit the amount. In our view, in the order dated 2 4.2.2005, the learned Tribunal has already taken a very lenient view, and confined the requirement of pre-deposit only to Rs.1 crore. In our view, without anything else mere financial difficulty of the appellant can hardly furnish any ground for us to interfere with the impugned order dated 4.2.2005, and since the order dated 16.6.2005 is only consequential order, we do not find any ground to interfere in this appeal. The appeal is, therefore, dismissed. ( DEO NARAYAN THANVI ),J. ( N P GUPTA ),J. /tarun/