BARON INTERNATIONAL LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) RULE returnable forthwith. Mr. Lambey waives service on behalf of Respondents. Heard finally by consent of parties.

(2.) THIS petition is directed against the order dated 20th September, 2002 passed by the CEGAT, Mumbai refusing to accept modification of its earlier order dated 22nd April, 2002 directing deposit in the sum of Rs. 85 lakhs towards duty demanded from the Petitioner in the sum of Rs. 2. 19 crores with penalty of Rs. one crore, finding that no prima facie case on merits warranting total waiver of duty pending consideration of the appeal has been made out by the Petitioner.

(3.) AT this juncture, it must be mentioned that the original order of the CEGAT dated 22nd April, 2002 refusing to waive pre-deposit in toto and directing deposit of Rs. 85 lakhs is not a subject matter of challenge in this writ petition. Thus order dated 22nd April, 2002 has become final and conclusive between the parties. What is challenged in this petition is a subsequent order dated 20th September, 2002 refusing to grant application for modification of order dated 22nd September, 2002 and thereby refusing to dispense with the pre-deposit of Rs. 85 lakhs.