Parag Corporation v. Customs Excise Gold Appellate Tribunal, Chennai
1998-08-05
S.JAGADEESAN
body1998
DigiLaw.ai
Judgment :- The Order of the Court is as follows :- This petitioner has filed this writ petition for the issue of a writ ofcertiorarified mandamusto quash the order of the first respondent dated 13-6-1997 dismissing the appeal and for direction directing the first respondent to restore the appeal on file and dispose of the same. 2.In view of the admitted facts, it is not necessary to elaborately discuss the facts. The first respondent has dismissed the appeal filed by the petitioner on the ground of non-compliance of the conditional order. The Counsel for the respondents fairly represented that the last date for complying the conditional order happened to fall on Sunday. The petitioner filed the petition, on the very next day, for modification and extension of time. But, without entertaining the petition the first respondent had dismissed the appeal, on the ground that the conditional order has not been complied with. Now, it is admitted that the petitioner has paid a sum of Rs. 4, 58, 304/- out of Rs. 9, 65, 479/-. As per the order of the first respondent, the petitioner ought to have paid Rs. 3, 25, 000/- apart from the amount already deposited. The petitioner without depositing the amount has filed a petition for modification of the conditional order on the expiry of the time granted by the first respondent. The first respondent has dismissed the petition for modification and consequently dismissed the appeal. Against the said order, the present writ petition has been filed. 3.Considering the fact that the petitioner has already deposited a sum of Rupees 4, 58, 304/- which is nearly 50% of the demand made by the authorities, I am of the view that the first respondent can be directed to dispose of the appeal afresh. Accordingly the order of the first respondent is set aside and the appeal filed by the petitioner is remanded to the first respondent with direction to dispose of the same afresh, in accordance with law. The writ petition is allowed accordingly.