EACLAND COMBINES Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS writ petition coming on for orders as to admission on this day upon perusing the petition and the affidavit filed in support thereof and upon hearing the arguments of Mr. C. Natarajan, Advocate for the petitioner, and of Mr. K. Jayachandran, Additional Central Government Standing Counsel on behalf of the Respondents, the Court made the following order :- The writ petition is against the order of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi in an application for stay and waiver of the deposit as a condition for filing an appeal.

(2.) THE order against which the appeal was filed was made in August, 1990. THE duty imposed by the Collector amounted to Rs. 7, 59, 501.28. THE Tribunal, while considering the financial hardship of the petitioner, says that no such plea was made and when a question was asked to the counsel, he did make a plea, but did not have supporting evidence. On the question of limitation, the Tribunal has taken the view that the case that there was no wilful misstatement or suppression of facts, cannot beprima facie, accepted. THErefore, the period of limitation for the show cause notice dated 7-12-1989 could be beyond six months.