1987 (1) TMI 98 - HC - Central Excise

Summary

The High Court of Allahabad allowed the writ petition filed against the order of the Customs, Excise and Gold (Control) Appellate Tribunal, directing the petitioner to deposit a penalty of Rs. 30,000 under Rule 173Q of the Central Excise Rules, 1944. The Court held that the Tribunal should have considered the petitioner's claim of financial stringency and directed the petitioner to deposit only 50% of the amount demanded within six weeks for the appeal to be admitted and disposed of according to law. The order of the Tribunal was set aside.