SHREE NARAIN METAL ROLLING MILLS Vs. CEGAT

JUDGEMENT

(1.) The Assessing Authority found the petitioner liable to deposit excise duty to the tune of Rs. 4,27,972 -00. A penalty of Rs. 42,000 -00 was also imposed. Aggrieved by the order, the petitioner filed an appeal. It was dismissed by the Appellate Authority. The petitioner, then, approached the CEGAT with an appeal. An application dated September 27, 1999 was also filed with the prayer that the condition of pre -deposit be waived. The matter was considered by the Tribunal vide order dated December 7, 1999. The petitioner was directed to deposit an amount of Rs. 1 lac within eight weeks. A copy of this order is at Annexure P -17 with the writ petition. The petitioner did not make the deposit and submitted another application after the expiry of the time allowed to it. This prayer was not accepted. The petitioner made a total deposit of Rs. 20,000/ -only. It failed to deposit the amount of Rs. 1 lac as directed. On July 3, 2000, the Tribunal dismissed the petitioner's appeal with the following observations : -

(2.) In response, to the notice of motion, a reply has been filed on behalf of the respondents. The petitioner has filed a rejoinder.

(3.) Admittedly, the petitioner's liability was Rs. 4,67,972/ -. A concession was shown. It was allowed to make a deposit of Rs. 1 lac. The petitioner failed to make the deposit. However, Counsel for the petitioner has today stated before us that the requisite deposit as ordered by the CEGAT on December 7, 1999 shall be made within two weeks from today. He prays that on the deposit being made, the petitioner's appeal should be considered and decided on merits.