SHREE KRISHNA ENGINEERING INDUSTRIES Vs. CCE, COMMISSIONER

JUDGEMENT

(1.) THE Court: By making this Writ Petition, the Petitioners, virtually, asked for dispensation of requirements of pre -deposit along with prayers for not giving effect or further effect and/or taking any steps or further steps in connection with the Order dated 5th April, 2000 by the Respondent No. 2 and order dated 1st Feb., 1999 passed by Respondent No. 1 and further and other order or orders in connection thereto.

(2.) SINCE the subject matter in issue is merged with the order of the CEGAT [Customs, Excise and Gold (Control) Appellate Tribunal] Eastern Branch, Calcutta there is no question that it can be opened for the Court's interference without going to the ultimate findings particularly when the subject matter of challenge is the order of Tribunal dated 5th April, 2000.

(3.) IT appears from the penultimate paragraph of the judgment and order passed by the Tribunal that three aspects are coming out from there. Firstly, the question of discrimination; secondly, the question of limitation and thirdly, the question of reasonableness in respect of imposition of tax and other liabilities in connection thereto.