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Judgment
K.A. Swami, C.J.—Pursuant to the notice of motion, the 1st respondent has put in appearance, hence the appeal is admitted and heard for
final disposal, as it involves a short point.
This appeal is preferred against the order passed by the learned single Judge in W.P. No. 2812 of 1992 dated 24.11.1993. Learned Single
Judge has directed the petitioner to deposit a sum of Rs. 1,00,000/-within two months from the date of the order and if such deposit is made; the
appeal should be taken on file and decided in accordance with law.
It is contended before us that the Customs, Excise and Gold (Control) Appellate Tribunal has rejected the application, without affording an
opportunity to the petitioner; that the facts and circumstances of the case deserve that the requirement as to deposit should be waived.
We do not consider it necessary to go into the question. It is for the CEGAT to consider the contention. It is not in dispute that the CEGAT
passed the order on 3rd January, 1992 rejecting the application filed u/s 35-F of the Central Excises and Salt Act, 1944 (hereinafter referred to as
the Act), without affording an opportunity to the petitioner. That being so, the order of the CEGAT suffers from legal infirmity in that it is passed,
without affording an opportunity to the petitioner.
Accordingly, the writ appeal is allowed. The order dated 24.11.1993 passed in the Writ Petition is set aside. The order dated 3.1.1992 passed
by the CEGAT in E/Stay/256/91 MAS in A.No. E/242/91 MAS is quashed. The application filed by the petitioner/appellant u/s 35-F of the Act is
remitted to the CEGAT to decide the same afresh and in accordance with law. To avoid delay the petitioner/appellant is directed to appear before
the CEGAT on the 15th March, 1995, without waiting for the notice. The CEGAT is directed to decide the application within one month from
15th March, 1995. If the appellant fails to appear on 15.03.1995, it is open to the CEGAT to proceed to decide the application in accordance
with law. The CMP is disposed of. However, we make no order as to costs.