SHAKTI BISCUIT MFG CO Vs. CEGAT AND ACCE

JUDGEMENT

(1.) This writ petition is directed against the order of the CEGAT, disposing of an application, filed under proviso to Section 35F.

(2.) According to the order appealed against, the petitioner was made liable to pay a penalty of Rs. 20,000/- and duty of Rs. 2,33,391/-.

(3.) A reading of the Tribunal's order discloses that the petitioner did not choose to advance any argument on the question of prima facie case, but confined his argument only to the liquidity position of the petitioner Company. He submitted that it was a sick unit. In support of his contention, he merely filed the balance sheet for the year, ending 31st March, 1989. No other material was filed. The Tribunal held that the said balance sheet does not establish that the petitioner Company is a sick unit or its liquidity position does not permit, it to deposit the said duty. Accordingly, it directed the petitioner to deposit the amount of duty within 12 weeks from the date of the said order. So far as the penalty is concerned, it was stayed.