U.P. LAMINATION Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioner by means of an application invoked the benefit of the proviso to Section 35 of the Central Excises and Salt Act (hereinafter referred to as the Act). The appellate Tribunal on order directing that instead of making cash deposit, the petitioner may deposit in cash 25% of the demand adjudged against it and furnish to the satisfaction of the concerned collector of Central Excise, bank guarantee for the balance amount within a period of two months. In pursuance of this order the petitioner it appears approached the State Bank of India, Unnao with a request that it may give a bank gaurantee for a sum of Rs. 2,50,000/ -. In reply the bank pointed out to the petitioner that the following guarantee should be furnished by the petitioner to the bank to enable it (the bank) to proceed further with the request of the petitioner to issue a bank guarnatee :

(2.) IN reply the petitioner asserted that it was not in a position of either deposit a sum of Rs. 2,50,000/ - or to deposit any margin money. Finally on 30th January, 1984, the bank informed the petitioner that it was unable to issue a bank guarantee without the petitioner furnishing any security margin. Faced with that situation the petitioner made an application to the appellate Tribunal for the modification of its earlier order. This application was rejected by the appellate Tribunal by its order dated 27th March, 1984. Therefore, on 16th April, 1984, the petitioner was served with a notice by the Superintendent, Central Excise Range Unnao directing it (the petitioner) to comply with the order dated 23rd Dec., 1983 passed by the Appellate Tribunal within three days. The notice also indicated that if the petitioner failed to do so, recovery proceedings against it will be initiated under Rule 230 of the Central Excise Rules, 1944. The petitioner has approached this court for issuing an appropriate direction, order or writ.

(3.) WITH these observations the writ petition is disposed of. A copy of this order may be given to the learned counsel for the petitioner on payment of usual charges within 24 hours.