MICRO POLYESTER PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioner, a sick industrial undertaking, has challenged the Order dated 8 August, 2008 [2009 (238) E.L.T. 112 (Tri. - Ahmd)] made by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad [hereinafter referred to as, the Tribunal ] on Application Nos. E/S/64, 65, 141, 161, 165, 166, 167, 168, 175/08. By impugned order, the Tribunal has entertained the appeals preferred by the petitioner on condition that the petitioner deposits 25% of the duty involved and 10% of the penalty imposed within eight weeks from the date of the order.

(2.) MR . Dave has appeared for the petitioner. He has candidly admitted that as yet the petitioner has not deposited the amount as directed. He has submitted that the petitioner is a sick industrial undertaking. A rehabilitation scheme by the Board for Industrial and Financial Reconstruction is under contemplation. Pending such scheme, the petitioner should not have been asked to deposit any amount as a condition precedent for entertaining the appeals preferred by the petitioner.

(3.) WE do agree that the fact that the petitioner is a sick industrial company is a relevant factor for consideration. However, if the Tribunal has ordered deposit of mere 25% of the custom duty involved and 10% of the penalty imposed, no case for interference is made out. The petition is dismissed in limine.