ORDER
1. This writ petition has been filed against the order dated 14-11-2003 rejecting the application of the petitioner for waiving the pre-deposit condition by the learned Appellate Authority, directing it to deposit an amount of Rs. 1.50 crores on or before 10th December, 2003 and on such compliance, the pre-deposit of balance of the duty was dispensed with and recovery thereof was stayed pending disposal of the appeal.
2. This is the second round of litigation in respect of the same issue, as the petitioner had approached this Court earlier by filing a Writ Petition No. 71219 of 2003, which was disposed off vide judgment and order dated 23-10-2003 requesting the Appellate Authority to consider the application afresh in view of the observations made therein. In pursuance of the aforesaid order, the application for waiver was considered by the Appellate Authority by the impugned order.
3. After going through the order of the learned Appellate Authority, we are of the considered opinion that none of the observations made by this Court had been kept in mind while deciding the said application. None of the factors required to be considered while deciding the application for waiver of pre-deposit condition, has been taken into account. Such a contemptuous attitude on the part of the Appellate Authority is totally unwarranted and uncalled for.
4. In the instant case, the total demand had been to the tune of Rs. 1,60,93,806/-. In order to have an eye-wash, the learned Appellate Authority has directed the petitioner to deposit a sum of Rs. 1.50 crores up to 10-12-2003 and recovery of a sum of about Rs. 10 lacs has been stayed.
5. After hearing Shri S.N. Verma, learned Senior Counsel for the petitioner and Shri B.N. Singh, learned Counsel for the respondents and considering the facts and circumstances of the case, we dispose off the writ petition with a direction that in case petitioner deposits a sum of Rs. 60 lacs within a period of four weeks from today, the Appellate Authority shall decide the appeal on merit.