2003 (12) TMI 79 - HC - Central Excise

Summary

Issues: Application for waiving pre-deposit condition, contemptuous attitude of Appellate Authority, consideration of observations made by the Court, total demand amount, direction for deposit, stay on recovery, disposal of writ petition.

Analysis:

1. Application for Waiving Pre-deposit Condition: The writ petition was filed against the order rejecting the petitioner's application for waiving the pre-deposit condition. The Appellate Authority had directed the petitioner to deposit Rs. 1.50 crores by a specified date, with the balance of the duty pre-deposit being dispensed with and recovery stayed pending appeal disposal.

2. Contemptuous Attitude of Appellate Authority: The Court observed that the Appellate Authority did not consider the observations made by the Court in a previous judgment related to the same issue. The failure to consider the factors required for deciding the application for waiver of pre-deposit condition was deemed contemptuous and unwarranted.

3. Consideration of Court's Observations: The Court highlighted that the Appellate Authority did not take into account the factors required for deciding the application for waiver. The Court expressed dissatisfaction with the lack of consideration given to its previous observations, indicating a disregard for the judicial process.

4. Total Demand Amount and Direction for Deposit: The total demand in the case was Rs. 1,60,93,806/-. Despite this, the Appellate Authority directed the petitioner to deposit a significant sum of Rs. 1.50 crores by a specified date, with a stay on the recovery of approximately Rs. 10 lacs.

5. Disposal of Writ Petition: After hearing the counsels for both parties and considering the facts and circumstances, the Court disposed of the writ petition with a specific direction. The petitioner was instructed to deposit Rs. 60 lacs within four weeks, following which the Appellate Authority would be required to decide the appeal on its merits.

This detailed analysis of the judgment provides insights into the issues raised, the Court's observations, and the directions given regarding the application for waiving the pre-deposit condition and the subsequent disposal of the writ petition.