KARAN ELECTRONICS LTD Vs. CEGAT

JUDGEMENT

(1.) This is a petition under Article 226 of the Constitution of India seeking a writ of certiorari for quashing an order dated 16th October, 1995 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi, under the proviso to Section 35F rejecting the petitioner's application for waiving the conditions of the deposit of the duty levied.

(2.) I have heard Sri A.P. Mathur, learned Counsel for the petitioner and Sri Shishir Kumar, learned counsel for the respondents who did not desire to file any counter affidavit. The writ petition therefore, was finally heard at the admission stage.

(3.) The petitioner is engaged in the manufacture of Television sets and is availing the facility of modvat on the inputs mainly consisting of picture tubes. It had availed modvat credit to the tune of Rs. 2,16,349.43 paise during the month of June, 1992. In November, 1992 the Assistant Collector, Central Excise issued a show cause notice to the petitioner why the said credit be not disallowed because the same did not appear to be admissible as he did not produce original documents to the Jurisdictional Superintendent for veryfying their genuineness and defacement as required under Rule 57F(4) of the Central Excise Rules, 1944. The petitioner submitted a reply contending that the original documents had been lost and, therefore, they had produced certified copies of the gate passes and the modvat facility cannot be denied to them. By an order dated 20-4-1993 the Assistant Collector rejected the petitioner's objection. The petitioner filed an appeal to the Collector (Appeals) who dismissed the same vide order dated 28th April, 1995. The petitioner filed a further appeal to the aforesaid Tribunal which is pending.