S S PHARMACEUTICALS P LTD Vs. CEGAT

JUDGEMENT

(1.) This writ petition under Article 226 of the Constitution of India has been filed by the petitioner praying for the following reliefs :

(2.) I have heard the learned counsel for the petitioner and Sri Vikram Gulati, Advocate for the Union of India.

(3.) The facts are that the petitioner preferred an appeal before the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi in which it was required to deposit dues amounting to Rs. 51,486.85 in terms of Section 35F of the Central Excises and Salt Act before the petitioner's appeal could be heard on merits. The petitioner moved an application before the Tribunal seeking waiver of the aforesaid condition of pre-deposit. The Tribunal vide order dated 27th July, 1994 allowed the application in part and allowed the petitioner to deposit a sum of Rs. 20,000/- only. The compliance was to be made by 31st August, 1994. The petitioner did not deposit the amount within the time allowed by the Tribunal and filed a writ petition in this court being writ petition No. 803 of 1994 challenging the Tribunal's order dated 27th July, 1994. The said writ petition was dismissed by me vide order dated 2nd September, 1994. However, since the time allowed by the Tribunal for depositing Rs. 20,000/- had already expired, with the consent of the counsel for the respondent, this court extended the time upto 15th September, 1994 to enable the petitioner to comply with the aforesaid order of the Tribunal.