CADILA LABORATORIES LIMITED Vs. CUSTOMS EXCISE NAD GOLD CONTROL APPELLATE TRIBUNAL THE COLLECTOR OF CENTRAL EXCISE AND CUSTOMS VADODHAR GUJARAT

JUDGEMENT

(1.) .Petitioner, a public limited company, seeks a writ of certiorari or any other appropriate writ, order of direction for quashing the order dated 13 December 1993 of the Customs, Excise and Gold (Control) Appellate Tribunal (The `CEGAT' for short) and seeks a further direction to CEGAT to hear and dispose of the appeal filed by the petitioner without insisting on any pre-deposit of the duty of the excise under the provisions of the Central Excises & Salt Act, 1944 (for short `the Act').

(2.) Against an order dated 19 March 1993 passed by the Collector of Central Excise Baroda, the petitioner filed an appeal before the CEGAT and also filed an application under section 35F seeking stay of the deposit of the duty as well as the penalty. The Collector by his order assessed the duty payable by the petitioner at over Rs.42.39 lakhs and also imposed a penalty of Rs.30 Lakhs on the petitioner. The CEGAT by the impugned order directed the petitioner to deposit whole of the duty of the excise as assessed by the Collector within 12 weeks from 3 December 1993 and stayed the deposit of penalty amount.

(3.) Under section 35F of the Act, the person desirous of appealing against decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded or the penalty levied. However, a discretion has been conferred on the Appellate Authority by the proviso to this section, which is as under :