AI Structured Summary
Not yet generated for this judgment
Judgment
Kanakaraj, J.
The impugned order in this writ petition is one passed u/s 35F of the Central Excises and Salt Act relating to per-deposit as a condition for filing
an appeal. The original order imposes a differential duty of Rs. 76,517.20 and a penalty of Rs. 25,000/- on the petitioner. In the present
application before the Customs, Excise and Gold (Control) Appellate Tribunal South Regional Bench at Madras, I find that the Tribunal has
considered both the financial status of the petitioner as well as prima facie case in the appeal. Learned counsel for the petitioner relied on the plea
of limitation u/s 11A of the Central Excises and Salt Act. I am satisfied that the Tribunal has correctly approached the issue. However, a direction
to pay the entire duty amount seems to be a little harsh on the petitioner. No doubt, the payment of the penalty of Rs. 25,000/- has been dispensed
with. I feel that the ends of justice will be met if the petitioner is directed to deposit 50% of the duty amount as a condition for hearing the appeal.
The petitioner is therefore directed to pay 50% of the differential duty within four weeks from today. In other respects, the order of the Tribunal
will stand confirmed.
The writ petitioner is allowed in part in the above terms. There will be no order as to costs.