FLEX LAMINATERS-II LTD Vs. CEGAT

JUDGEMENT

(1.) This petition under Article 226 of the Constitution of India is directed against an order dated 8th August, 1994 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi whereby it partly accepted the petitioner's application under Section 35F of the Central Excises and Salt Act for the waiver of the conditions of pre-deposit of the dues and allowed the petitioner to deposit Rs. 25,00,000/-.

(2.) I have heard the learned counsel for the petitioner and the learned Chief Standing Counsel for Union of India.

(3.) The petitioner has filed an appeal before the Tribunal against an order passed by the Collector of Central Excise, Meerut whereby a sum of Rs. 27,68,594/- was levied as excise duty and Rs. 15,00,000 was levied as penalty. It is in respect of these two amounts that the Tribunal has allowed the petitioner to deposit only Rs. 25,00,000/- in compliance with the pre-condition of depositing of the dues before the entertainment of the appeal.