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what is the next step after the appeal dismissed by the Central excise Tribunal?

(Querist) 08 August 2008 This query is : Resolved 
In an appeal the Central excise Tribunal dismissed the appeal on the basis of no compliance of its interim order(stay order and to deposit Rs.8,00,000) within the stipulated time. Now what is the next step i should adopt?
For your nutshell the case is:-
Being a job worker i undertake orders from a company. I undertake only a small works of the total finished product. I am clearing assemblies upon payment of excise duty including value of the inputs put by me and in my cost. The company concerned sends me some free inputs for the assembly and i am neither accounting nor taking credit on that and the value of such free inputs or not included on the service charges. The excise authorities sent show cause notice to me mentioning that during the past two years i havenot included the free inputs and demanded excise duty of Rs.15,00,000/- and the penalty of Rs.15,50,000/- under sec 11A(2)CEA, read with Rule 6 of Central Excise Valuation Rules 2000 and for penalties sec 11AB, Sec. 11AC ibid under rule 25 od CE rules 2002. Agreived against i preferred appeal to the Commissinerand they reduced the Penalty to 8,00,000/- and confirmed the rest of the order. Again I preferred appeal in the Tribunal and obtained stay for the operation of the lower order with a direction of depositing Rs.8,00,000/- with in a short period of time and since i could not mobilise i sought further time and even after that time i could not deposit the money and hence my appeal is dismissed. I am financially in a bad position and my other properties are in the bank for loans and the factory concerned also could not run for the past one year. I even though of filing insolvency petition.
This is my position now. Kindly advise me whether i can appeal to another forum - High Court?. Is it possible can i give insolvency for this Central Excise propblem while my properties are in the banks and case is pending in DRT and the bank has right for the first charge over the properties.? Your valuable advice sought

V.Raghavan (Expert) 08 August 2008
Dear Ravichandren since it is very difficult for you to even deposit the amount ordered then what is the use of prefering an appeal to another forum. As u said it is better to file a Debtor's Insolvency Petition, but there also a problem. As of now u own no property fully since other properties are with the ban and the litigation is going on. You cannot specify any of your properties in the Insolvency Petition to settle the minimum amount of the Central excise dues.
Even for the execution of order by the CEO is also going to be verydifficult. I shall try to let you know with in few days in this regard. Please wait and let us have the suggestions of our friends in this forum.
Hiralal Das (Expert) 04 April 2009
I agree.

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