K J DIESELS P LTD Vs. CEGAT

JUDGEMENT

(1.) By means of this writ petition, petitioner seeks a writ of certiorari quashing the order dated 8-11-1993 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi and for a writ of mandamus directing the respondents not to press for the deposit of Rs. 1,19,175.32 and further to hear the appeal on merits without insisting on pre-deposit of the adjudged amount of duty and not to recover the same.

(2.) We have heard the counsel for the petitioner and Sri Sidharth Singh who has accepted notice on behalf of the opposite party. As agreed between the parties, the writ petition is disposed of finally otherwise it will unnecessarily delay the matter.

(3.) The brief facts given rise to this writ petition are that aggrieved by an order of the Collector, Central Excise, petitioner filed an appeal alongwith a stay-cum-waiver application before the opposite party, Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. The stay-cum-waiver application came up for hearing before the tribunal and the tribunal by its order.dated 8-11-1993 directed the petitioner to deposit the entire amount of duty adjudged and also for deposit of penalty. Aggrieved by the order of tribunal, rejecting the waiver application, petitioner has approached this Court under Article 226 of the Constitution of India.