TIJIYA STEEL PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) In this writ application, the petitioner has challenged an order No.5-500/Kol/2000 dated 19th April, 2006 of the Central Excise and Service Tax Appellate Tribunal, refusing to waive the requirement of pre-deposit of the disputed duty of Rs.3,10,188/-, but instead, directing the appellant company to deposit Rs. 1,50,000/- within eight weeks from the date of the said order.

(2.) The petitioner company is engaged it, manufacture inter alia of Mild Steel Ingots, which are excisable goods, at its factory at Howrah.

(3.) During the period from 1st September, 1997 to 31st March, 2000, the petitioner had paid Central Excise Duty on Mild Steel Ingots under section 3A of the Central Excise Act, 1944.