2021 (3) TMI 280

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..... hear out the appeal without requiring the petitioner to deposit any amount - petition allowed by way of remand.
Ravi Krishan Kapur , J. Mr. J. P. Khaitan, Sr. Adv., Ms. Sonali Mukherjee for the petitioners Mr. Bhaskar Prosad Banerjee for the respondents ORDER Heard the parties. The grievance of the petitioners is directed against the orders dated 24th September, 2001, 15th January, 2003 and 1st April, 2002 passed by the Customs, Excise and Gold (Control) Appellate Tribunal. The salient facts culminated into filing this writ petition, are set out here-in-below: a) The petitioner firm is carrying out printing business and receives paper from biri manufacturers which after printing are cut to size if so required; b) The biri ma .....

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..... 8 ELT 280). h) It is pertinent to mention that the petitioner had made an application for modification and/or variation and/or recalling of the order dated 24th September, 2001 on various grounds. However, such application was rejected by an order dated 15th January, 2002. It is ex-facie evident from the said order of the Tribunal that did not consider any of the decisions and/or contentions made on behalf of the petitioners. i) This writ petition is filed primarily challenging the order dated 24th September, 2001 and 15th January, 2002 passed by the Tribunal. During the pendency of this writ petition, the appeal filed by the petitioners was dismissed for noncompliance on 1st April, 2002. The petitioners have brought this fact on record .....

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..... is submitted on behalf of the petitioners that in view of the subsequent pronouncement of the Hon'ble Supreme Court and the strong prima-facie¸ case in favour of the petitioners, the Tribunal ought to hear out the appeal without requiring the petitioner pre-deposit to any amount. The petitioners have further highlighted the financial stringency being suffered by the petitioners and the fact that they are unable to make payment of any deposit. In view of the peculiar facts and circumstances of this case, I set aside the impugned orders dated September 24, 2001, January 15, 2002 and 1st April, 2002 and remand the matter to the Tribunal to hear out the appeal without requiring the petitioner to deposit any amount. I further direct th .....

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