SAURABH ALLOY CASTINGS LTD Vs. CEGAT

JUDGEMENT

(1.) BEING aggrieved by the order dated 19-4-2000 (Annexure P/11) passed by Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, whereby appeal filed by the petitioner has been dismissed, present petition has been filed.

(2.) LEARNED Counsel for the petitioner submits that vide interim order dated 27-3-2000, petitioner was to make pre-deposit of duty amount of Rs. 15,00,000/-, which could not be deposited by the petitioner. At the time of hearing, petitioner prayed for withdrawal of the appeal to approach Customs and Central Excise Settlement Commissioner, which was not permitted by the appellate Tribunal and the appeal was dismissed.

(3.) LEARNED Counsel for the petitioner placed reliance on Section 32pa of the Central Excise Act, 1944, which lay down that any person can move an application to the appellate Tribunal for permission to withdraw appeal. It further lay down that on receipt of an application, the appellate Tribunal shall grant permission to withdraw the appeal.