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Judgment
M.C. Agarwal, J.—The petitioner has filed an appeal before the Collector (Appeals), Customs & Central Excise, Ghaziabad, against excise dues amounting to Rs. 16,25,414.97p. The petitioner moved an application under the proviso to Section 35F of the Central Excises and Salt Act praying that the condition of pre-deposit of the said dues be waived. The learned Collector has rejected the application.
Having heard the learned counsel for the petitioner and Sri Shishir Kumar, learned Standing Counsel for the Union of India, I find that the petitioner has an arguable case and it being a small scale unit, deserves relief under the proviso to Section 35F of the Central Excises and Salt Act. Therefore, as agreed, the writ petition is finally disposed of with the direction that the petitioner will deposit Rs. 2,50,000/- towards the aforesaid amount within one month from today and on deposit of the same, the condition of pre-deposit of the balance dues shall stand waived. It is further ordered that during the pendency of the appeal before the Collector (Appeals), no recovery proceedings in respect of the aforesaid dues shall be initiated against the petitioner, if it deposits Rs. 2,50,000/- in compliance of this order.
Parties will bear their own costs.
A certified copy of this order may be given to the learned counsel on payment of usual charges within 24 hours.