2005 (9) TMI 101 - HC - Central Excise

Summary

Issues:
1. Challenge to the order of Customs, Excise and Service Tax Appellate Tribunal under Article 227.
2. Violation of principles of natural justice - denial of documents, cross-examination, and hearing.
3. Jurisdictional error or perversity in the Tribunal's order.
4. Extension of time for depositing the directed amount.
5. Consideration of financial hardship by the Tribunal in directing pre-deposit.

Analysis:
1. The petition, styled under Article 226 but treated as under Article 227, challenges the Customs Tribunal's order. The petitioner argued a violation of natural justice principles, citing cases like Oudh Sugar Mills Ltd. v. Union of India and others. The petitioner sought an extension for depositing the directed amount due to financial hardship.

2. The scope of the proceedings was to determine if the Tribunal's order had jurisdictional errors or was perverse. The Tribunal noted the petitioner's and revenue's cases, finding that while most documents were provided, some crucial invoices were not. The Tribunal directed a deposit of Rs. 50 lakhs within 12 weeks, considering the circumstances.

3. The petitioner was granted time for compliance but later sought reconsideration and modification, which was partially rejected. The Tribunal, under Section 35F of the Central Excise Act, considered the prima facie case and financial hardship. The Tribunal's decision to direct a deposit of Rs. 50,00,000/- was upheld, stating that different conclusions were not enough for judicial intervention.

4. The alternative prayer for extending the deposit time was granted, with a new compliance deadline set. The petition was rejected, subject to the extended time for depositing the directed amount.

This detailed analysis covers the issues raised in the legal judgment comprehensively, addressing each point with relevant details and legal considerations.