R S INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) THE case comes up on a Miscellaneous Petition. On the joint request, the writ petition as also the stay application were heard jointly. In this case the grievance of the petitioner is that initially CEGAT i.e., Customs, Excise and Gold (Control) Appellate Tribunal vide its order dated 28 -11 -1991 asked the petitioner to deposit the entire amount of duty within 3 months. On compliance the requirement of the pre -deposit of the penalty amount shall be deemed to have been waived. The recovery proceedings which were started were ordered to be stayed. The petitioner filed the writ petition against this order of CEGAT and that came to be disposed of by the learned Single Judge of this Court vide his order dated 13 -2 -1992. While disposing of the writ petition, the Court ordered as under : -

(2.) THUS Court has given a direction that 50% of the amount which was directed to be deposited by the Tribunal if it is deposited by the petitioner or has been deposited or paid in any other satisfactory manner then the appeal be disposed of within a period of 4 months. Now this was left to the discretion of the Tribunal to decide whether 50% amount has been deposited or paid in any other satisfactory manner. Thus it is now for the Tribunal to decide whether the compliance of the High Court's order as per law and as per the directions has been made or not.