VISHWA INGOTS PVT LTD Vs. CEGAT

JUDGEMENT

(1.) By this petition under Article 226 of the Constitution of India, the petitioners, who are appellants before the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi challenge an order dated 26th June, 1998 passed by the Tribunal in exercises of powers under the proviso to Section 35F of the Central Excise Act, 1944.

(2.) I have heard Sri Rahul Sripat, learned Counsel for the petitioners and Sri Surya Prakash, learned Standing Counsel for the respondents. No counter-affidavit is proposed to be filed and the writ petition has been finally heard and is being disposed of at the admission stage.

(3.) The Commissioner, Central Excise, Meerut-I has, by an order dated 12th November, 1997, levied excise duty in the sum of Rs. 30,51,033/- and has levied a penalty in the same sum on the petitioner M/s. Vishwa Ingots (Pvt.) Ltd. In addition personal penalty has also been levied on certain officials of the Company and the owner of the truck. The present petitioners M/s. Vishwa Ingots (Pvt.) Ltd. and N.K. Dhiman have preferred appeals against the Commissioner's order to the said Tribunal. Under Section 35F of the Act, the person desirous for appealing has to deposit with the adjudicating authority the duty demanded or the penalty levied. Thus, without depositing of the said amount, the appeal cannot be entertained by the Tribunal.