MANJUSHREE MINERALS LTD Vs. CEGAT

JUDGEMENT

(1.) As identical facts are involved, the two writ petitions are taken up analogously and are disposed of by this common order.

(2.) Certain relevant facts alone need to be stated. They are that the Adjudicating Authority passed an order on 24th April, 1992 imposing a penalty consequent upon seizure of the goods. Aggrieved against the said orders the petitioners preferred their respective appeals before the Customs, Excise & Gold (Control) Appellate Tribunal (CEGAT). Along with the said appeals, the petitioners preferred applications under Section 35F of the Central Excise Act, 1944 for waiver of the precondition of deposit of duty which was subject matter of the appeal. The Appellate Tribunal by its order dated 25th July, 1996 allowed the miscellaneous applications on the condition that the petitioners deposit 25% of the impugned penalty within a timeframe. The time so fixed was three months from the date of the order and with a direction that the compliance shall be reported on or before 29th October, 1996. The petitioners appear to have filed applications for permission to pay the said amount by furnishing bank guarantee instead cash deposit. The said request was rejected.

(3.) It must also be stated here that the respective petitioners had filed two writ petitions questioning the action of the Tribunal in refusing the request for substituting Cash Deposit by Bank Guarantee. The said two writ petitions were disposed of by an order dated 6th February, 1998 holding that the writ petitions have become infructuous on account of the dismissal of the appeal by orders of the Tribunal dated 9th January, 1998.