CEAT LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) By this writ petition the petitioners seek to challenge the order of the Commissioner of Central Excise and Customs (Appeals) Pune, dated 12-3-1999 (Exhibit 'A' to the writ petition) by which the application of the petitioners for dispensation of the requirement of pre-deposit of duty under Sec. 35F of the Central Excise Act, 1944, has been rejected and the petitioners have been directed to deposit the full amount of disputed duty and penalty on or before 30-3-1999 as a pre-condition for admission of the appeal.

(2.) The learned Counsel for the parties are agreed that in view of the limited nature of controversy, this writ petition may be disposed of finally at the admission stage itself.

(3.) Hence rule, returnable forthwith. Respondents, waive service. By consent, writ petition is taken on board for hearing and final disposal.