ALEX ENTERPRISES Vs. UNION OF INDIA

JUDGEMENT

(1.) Challenge in this appeal is to the judgment of the Customs Excise and Gold Control Appellate Tribunal, New Delhi (in short the 'CEGAT'). By the impugned order the application filed by appellants seeking waiver of the pre deposit of duty amount of Rs. 42,90,226/- and penalty of Rs. 20,00,000/- confirmed by the Commissioner of Customs. The High Court directed deposit of Rs. 42,00,000/- on or before 30.7.2002. Since the amount was not deposited by order dated 7.10.2002, the appeal was dismissed.

(2.) Learned Counsel for the appellant submitted that the CEGAT did not consider the various questions in its proper perspective. The appellant was entitled to the benefits of Rule 16(a) of the Customs and Central Excise Duties Drawback Rules, 1995 (in short the 'Rules') and, therefore, the direction given by the CEGAT was not in order.

(3.) Learned Counsel for the respondent on the other hand submitted that the appellants have been adopting various dilatory methods and have dragged on the whole matter for nearly eight years and no interference is called for in a matter of this nature.