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Ghai Ice Cream Pvt. Ltd. vs Cegat

High Court Of Judicature at Allahabad|01 October, 1993

JUDGMENT / ORDER

ORDER Anshuman Singh, J.
1. This petition under Article 226 of the Constitution of India is directed against an order dated 4-8-1993 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, directing the petitioner to deposit Rs. 75,000/- on or before 30th September, 1993 as pre-deposit forgetting that the petitioner on merits filed by him. It is alleged that the petitioner firm is duly incorporated under Indian Companies Act, 1956 and is a private limited company having its registered office at Lucknow and are manufacturing Ice Cream known as 'Quality'. It appears that during the pendency of the appeal; the petitioner has moved an application Under Section 35F of the Central Excise Act (hereinafter referred to as the 'Act') for waiver of pre-deposit condition which is Rs. 1,53,019/-. The Appellate Tribunal, New Delhi, after considering the arguments of the parties, reduced the pre-deposit amount from Rs. 133,019/- as duty and penalty to Rs. 75,000/-.
2. We have heard the counsel for the petitioner and Sri Umesh Narain Sharma, Senior Standing Counsel appearing for the respondent. Counsel for the petitioner-has contended before us that the Tribunal has acted arbitrarily in directing the petitioner to deposit a sum of Rs. 75,000/- in view of the hardship of the petitioner. We have perused the order passed by the Tribunal and in our opinion, the order does not suffer from any error of law and moreover, the Tribunal has reduced the amount after taking into account likely financial hardship to be caused to the petitioner and as such in our opinion, it is not a fit case for interference under Article 226 of the Constitution of India. However, learned Senior Standing Counsel for the respondent has contended that in view of the observations made by the Tribunal regarding the financial aspect of the petitioner, the appeal itself should be finally decided at an early date without insisting for payment of pre-deposit which has been fixed at Rs. 75,000/- by the Tribunal.
3. In view of the said fact, we direct the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi to decide the appeal of the petitioner within one month from the date of presentation of a certified copy of the order of this Court which the petitioner shall present before the Tribunal within one week from the date of its issue according to law. By the impugned order the petitioner was directed to deposit a sum of Rs. 75,000/- on or before 30-9-1993 which date has already expired. Since we have directed the appeal to be heard on merits without pre-deposit of the amount by the petitioner, the recovery shall remain stayed till the disposal of the appeal. With these observations the petition stands finally disposed of. A copy of this order may be given within 24 hours on payment of usual charges.
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Title

Ghai Ice Cream Pvt. Ltd. vs Cegat

Court

High Court Of Judicature at Allahabad

JudgmentDate
01 October, 1993
Judges
  • A Singh
  • M Katju