CROWN STEEL COMPANY Vs. UNION OF INDIA

JUDGEMENT

(1.) RULE . Mr. Y.N. Ravani, learned Central Government Standing Counsel, waives service of notice on behalf of the respondents. Having regard to the facts of the case, the petition is heard today.

(2.) BY means of filing this petition under Articles 226 and 227 of the Constitution of India, the petitioner i.e. Crown Steel Company, has prayed to issue a writ of mandamus, or a writ of certiorari, or any other appropriate writ, order or direction to quash and set aside the order dated October 31, 2005 rendered by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, in C/M/797/05 C/ROA/157/05 in Appeal No. 0414/02, by which the prayer made by the petitioner to restore the appeal on file has been dismissed on the ground that the petitioner had made false averments to the effect that with reference to Stay Order No. 285 -288/02 -B, dated November 13, 2002, the matter had reached upto the Supreme Court and remanded to the Tribunal for reconsideration.

(3.) THIS Court has heard Mr. A.D. Maru, learned counsel for the petitioner and Mr. Y.N. Ravani, learned Central Government Standing Counsel for the respondents, at length and in great detail. From the record of the case, it is evident that pursuant to the direction given by the Supreme Court, the matters of other ship -breakers were remanded to the Tribunal for reconsideration. In Para -1 of the application for restoration of appeal, it was averred by the petitioner that; 'In reference to the Stay Order No. 285 -288/02 -B, dated 13 -11 -2002 (xerox copy annexed as Annexure -A), the matter reached upto the Hon'ble Supreme Court and ultimately, ordered vide order dated 15 -7 -2005 (xerox copy annexed as An -nexure -B) to deposit the amount in terms of the order of the Tribunal. Applicant was directed to deposit Rs. 3,00,000/ - against the entire demand of the customs duty of Rs. 12,05,840/ - on fuel oil and foodstuff of the ships imported for breaking during the period from 1991 -92 to 1996 -97. But, as directed by the customs to reach their revenue target figure, applicant deposited entire amount of Rs. 12,05,840/ - in two instalments on 22 -9 -2004 and 28 -10 -2004. Attested xerox copy of two challans is annexed as Annexure -C.'