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1994 DIGILAW 802 (ALL)

SHAH MACHINE TOOLS PVT. LTD. v. UNION OF INDIA (UOI)

1994-11-14

M.C.AGARWAL

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M. C. AGARWAL, J. ( 1 ) THIS writ petition under Article 226 of the Constitution of India is directed against an order dated 10th December, 1993, passed by the Customs, Excises and Gold (Control) Appellate tribunal, New Delhi, on an application moved by the petitioner under the proviso to Section 35f of the Central Excise and Salt Act praying that the condition of pre-deposit of the dues be waived. By the said order, the Tribunal declined the assessees prayer and directed the petitioner to deposit the duty demanded within eight weeks. The matter is still pending before the Tribunal. In compliance with the aforesaid order, the petitioner claims that it has deposited Rs. 1,75,000/while a demand of Rs. 3,44,392/- still remains. ( 2 ) THE learned counsel for the petitioner informs that the matter is to come up before the aforesaid Tribunal for further orders. It is pointed out that in respect of an earlier controversy of the same nature, the matter is pending before the Honble Supreme Court that has made an interim order to maintain status quo and that the legal point arising in the appeal pending before the Tribunal has been decided by this Court in another case taking a view that supports the petitioners case. ( 3 ) I have heard the learned counsel for the petitioner and Sri Shishir Kumar, the learned Standing counsel for the Union of India. Sri Shishir Kumar agrees that the Tribunal be directed to dispose of the petitioners appeal without requiring the petitioner to make any further deposit under section 35f of the Act. The writ petition is, accordingly, allowed and the Tribunals order dated 10th December, 1993, is modified to the effect that the deposit of the balance of the remaining unpaid in pursuance of the order under appeal before the Tribunal stands waived. The Tribunal is directed to dispose of the petitioners appeal Nos. 214 to 216/93 - expeditiously and, in any case, within three months from the date a certified copy of this judgment is placed before it. .