CHARIOT CEMENT CO Vs. CCE AND C

JUDGEMENT

(1.) HEARD the learned Counsel for the writ petitioner and learned Senior Standing Counsel (Central) for the Union of India.

(2.) UNDER section 35F of the Central Excise Act, 1944, any person appealing against the order in terms of Chapter VI A of the Act, is bound to deposit the amount demanded as duty so as to make his appeal maintainable. But the proviso to that section confers power on the Collector (Appeals) or the Appellate Tribunal to dispense with such deposit subject to the conditions as it may deem fit, if in its opinion, the deposit of duty demanded would cause undue hardship on the appellant. In this case, the total demand raised by the original authority was of the sum of Rs. 90,44,735. It was against that order the writ petitioner filed the appeal, before the Customs, Excise and Gold Control Appellate Tribunal. The representative of the assessee submitted before the Tribunal that the demand for removal of goods to Dimapur would amount to Rs. 54 lakhs approximately. Taking note of that submission, the demand imposed on the writ petitioner and the circumstances of the case, the appellate Tribunal ordered that the assessee should deposit of Rs. 30,00,000 within twelve weeks from 17.10.2001 in terms of Section 35F of the Act.

(3.) LEARNED Counsel for the writ petitioner submitted that at least some time may be given for making the deposit ordered. The writ petitioner was directed to deposit the amount within 12 weeks from 17.10.2001 and that time would expire by 17.1.2002. Taking note of the submission made by the learned Counsel for the writ petitioner, we extend the time for compliance with the order of the Tribunal dated 17.10.2001, till 17.2.2002.