FARMANIA STEEL WORKS Vs. UNION OF INDIA

JUDGEMENT

(1.) In this writ application, the petitioner has challenged an Order No. S-154/KOL/05 dated 4th March, 2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata whereby the learned Tribunal directed the petitioner to pre-deposit Rs. 4,00,000/- within eight weeks from the date of the said order, inter alia, holding that the petitioner had not been able to make out a case for total dispensation of duty and penalty, and also the subsequent orders of the learned Tribunal dismissing the appeal for non-compliance of the direction of the Tribunal to pre-deposit Rs. 4,00,000/- as contained in the order impugned.

(2.) The petitioner was engaged in the manufacture of bars and rods of non-alloy steel, which were excisable goods classified under sub-heading No. 72 14.90 of the schedule to the Central Excise Tariff Act, 1985, at its factory at Howrah.

(3.) On or about 1st September, 1997, ad valorem rate of duty earlier levied in respect of the excisable goods manufactured by the petitioner was withdrawn and duty was levied under Section 3A of the Central Excise Act, 1944 and/or, in other words, levied under the compounded levy scheme.