JUDGMENT
1. Heard the learned counsel for the petitioner and the learned Chief Standing Counsel for the respondents, on the facts and circumstances of this case, the learned counsel for the parties agreed that the present petition be disposed of finally at the stage of admission even before the exchange of affidavits.
2. The petitioner seeks quashing of order dated 17th September, 1992 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, and further directing the respondents not to press for the pre-deposit of the duty amounting to Rs. 1,64,517.10 and penalty amounting to Rs. 10,000/-. The Tribunal rejected the application for waiver moved by the petitioner on the ground that since there is no financial hardship to the petitioner and since after coming into force the Notification dated 18th April, 1988, which granted an exemption on the manufacture of mono-block PD pumps or sumbersible pumps, there is no case for waiver.
3. The petitioner impugned the said order on the ground that since the impugned demand is time-barred and this has been specifically raised in the appeal and also in the waiver application and that not having been considered the impugned order is not sustainable in view of the decision of this court reported in 1992 (38th Volume) Excise and Customs Page 497 (Allahabad), Taj Beverages Pvt. Ltd., Agra v. Customs, Excise & Gold (Control) Appellate Tribunal and Ors. Having perused the said decisions, we find that it squarely applies to the facts of this case. In view of this we quash the impugned order dated 17th September, 1992, passed by the aforesaid Tribunal with the direction to consider the waiver application afresh regarding the question of the demand being time-barred in prima facie manner and then dispose of the said application as well as the stay application in accordance with law. The writ petition is accordingly allowed.
4. A certified copy of this order may be given to learned counsel for the petitioner on payment of usual charges within a period of three days.