ELECON ENGINEERING CO. LTD. Vs. UNION OF INDIA

JUDGEMENT

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

(2.) AS an appeal filed by the petitioner is pending before the Commissioner (Appeals) of Central Excise and Customs, Vadodara and the issue involved in this application is only with regard to the amount of pre -deposit, we would not like to say anything on the merits of the case which is pending before the appellate authority.

(3.) LEARNED Senior Standing Counsel Mr. Jitendra Malkan appearing for the respondents has taken a preliminary objection and has vehemently argued that in the matters where discretion with regard to determination of the amount of pre -deposit has been exercised by the appellate authority, this Court should ordinarily not interfere as observed by this Court on 10 -9 -2004 in the case of Sterlite Industries (India) Limited v. Union of India, S. C. A. No. 11489 of 2004. We have considered the said argument. However, looking to the facts of the case, we are of the opinion that the discretion had not been properly exercised by the Commissioner (Appeals) for the reasons stated hereinbelow.