KOLETY GUM INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) RULE . Service of rule is waived by learned Senior Standing Counsel Shri Jitendra Malkan for the respondents. At the request of the learned advocates, the petition is finally heard today.

(2.) THE short question, which has been involved in the petition, is whether the petitioner should be asked to pre -deposit a sum of Rs. 25 lakhs as directed by the CESTAT.

(3.) SENIOR advocate Shri Kamal Trivedi appearing for the petitioner has submitted that the petitioner is not manufacturing guar gum, but is manufacturing only guar powder, which is not subject to any duty under the provisions of Central Excise Act, 1944.