REHAL INDUSTRIES Vs. CEGAT

JUDGEMENT

(1.) ORDER , Annexure P-6, is impugned in this writ petition filed by the petitioner. By this order, the application for exempting the petitioner from depositing the duty levied before filing of the appeal was dismissed.

(2.) AFTER hearing the learned counsel for the parties and going through the pleadings as contained in the writ petition and the written statement, we are of the view that the impugned order is liable to be quashed as the provisions of Section 35f of the Central Excises and Salt Act, 1944 were not taken into consideration by the Tribunal. Section 35f of the said Act reads as under :