BHAVYA APPARELS PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) HEARD Shri Paresh Dave for the petitioner and the learned Standing Counsel Shri J.M. Malkan appeared, on the advance copy of petition being served upon him, for the respondents.

(2.) THIS is a second round of litigation at the instance of the petitioners. Prior to this petition, the petitioners have approached this Court by way of Special Civil Application No. 5523 of 2004, which was disposed of by the Division Bench of this Court, consisting of M.S. Shah and A.M. Kapadia, JJ. on 3 -5 -2004 with certain observations and directions. The copy of the order is annexed to this petition at Annexure -D.

(3.) IT also appears from the earlier order, passed by the Division Bench of this Court that two fold submissions were made by their learned Counsel Shri Dave for the petitioner, who is appearing in this petition also for the petitioners. It was contended by Shri Dave before the earlier Division Bench of this Court that (i) the Tribunal had imposed condition of pre -deposit of Rs. 3 Crores on the basis that their liability of duty was Rs. 16 Crores and odd, whereas, in fact it was hardly Rs. 8.69 Crores, and (ii) that the financial position of the petitioners was not such that they could deposit the amount. On these two grounds it was submitted before this Court on the earlier occasion that they were not interested in getting any interim stay of execution of order under challenge in Appeal before the Tribunal. All that they wanted was that their appeal be heard on merit. In light of this submission the Division Bench of this Court observed that since the petitioners do not want any interim stay as such, therefore, it is open to them to approach the Appellate Tribunal with miscellaneous Application, making the aforesaid request before the Appellate Tribunal and also for hearing of their appeals on merit in regular course. Accordingly, the petition was finally disposed of.