HI-TECH FLEXO TEXT P LTD Vs. CEGAT

JUDGEMENT

(1.) By means of this writ petition, the petitioner, M/s. Hi-Tech Flexo Text (P) Ltd. has inter alia prayed for a writ of certiorari for quashing the impugned order dated 23-8-1995 (Annexure-7) passed by the Customs, Exicse and Gold (Control) Appellate Tribunal, New Delhi (the Tribunal in short) by which the said Tribunal disposed of the application filed by the petitioner for waiver directing them to pre-deposit Rs. 2 lakhs. The petitioner has also sought a writ in the nature of mandamus directing the Tribunal to decide the petitioner's appeal without insisting on any pre-deposit and to stay the recovery of the adjudged amount of duty during the pendency of the appeal.

(2.) The petitioner's case in brief is that the petitioner is engaged in manufacture of narrow woven elastic tape, which is used by the manufacturers of under garments. The petitioner claimed benefit of exemption from Central Excise Duty under Notification No. 1 of 1993, dated 28-2-1993. The Assistant Collector vide order dated 7-12-1994 did not grant the benefit of the said Notification to the narrow woven tapes and demanded the differential duty amounting to Rs. 7,77,025.44 for the period April, 1994 to October, 1994. Aggrieved, the petitioner filed an appeal before the Collector (Appeals), Ghaziabad, which was dismissed vide order dated 28-4-1995. The petitioner, thereafter, filed an appeal before the Tribunal along with a stay-cum-waiver application. The said application was disposed of vide order dated 23-8-1995 directing the petitioner to deposit Rs. 2 lakhs within eight weeks from the date of the receipt of the order. The deposit of the balance amount was waived. The petitioner has challenged the aforesaid order by means of the present writ petition.

(3.) I have heard Sri A.P. Mathur, learned Conusel for the petitioner and Sri Vikram Gulati, learned Counsel appearing for the respondents at the admission stage. The writ petition is being finally decided with the consent of the learned Counsel for the parties.