9911796707
TMI Blog2014 (5) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of pre-deposit was never challenged by the petitioners further. Such order passed in the year 2001, thus became final. The petitioner could not comply with the directions. The appeals were also dismissed. Several applications were filed for modification of stay order/ restoration of appeals. Such applications were also dismissed. Last of such applications was dismissed on 22.1.2014. More th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sit to factory premises of petitioners' company noticed certain irregularities in clearing goods on mis-declaration. On 12.5.1992, a show cause notice was issued seeking recovery of excise duties and imposition of penalty. Commissioner of Central Excise passed the order-in-original on 18.5.1994 confirming the duty demand at Rs.54 lakhs (rounded off) with interest. He also imposed penalties. Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, we have gathered basic facts from the draft writ petition of 2004 as at Annexure-K to the petition giving certain factual details. We are informed that such petition was never circulated for the reasons best known to the petitioner. Be that as it may, from such petition it emerges that the tribunal passed order in November 2000 requiring the petitioner to deposit entire amount by way of pre-dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a sum of Rs.5 lakhs and prayed for such modification of order of pre-deposit. The tribunal however, dismissed such application. It is against this order that the petitioners' have filed the present petition. 4. Only on the ground of gross delay and laches on part of the petitioner, we are not inclined to entertain this petition. As we have noted the issue is pending since 1994. Several ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Court, would not be sufficient. 5. The financial hardship would certainly be one of the grounds for considering what should be the appropriate condition for pre-deposit for entertaining the appeal. However, merely on such financial hardships, writ petition after more than 10 years cannot be entertained. There is no other explanation coming forth. 6. Petition is therefore, dismissed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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