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1984 (4) TMI 60

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..... Tribunal on order directing that instead of making cash deposit, the petitioner may deposit in cash 25% of the demand adjudged against it and furnish to the satisfaction of the concerned collector of Central Excise, bank guarantee for the balance amount within a period of two months. In pursuance of this order the petitioner it appears approached the State Bank of India, Unnao with a request that .....

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..... e a bank guarantee without the petitioner furnishing any security margin. Faced with that situation the petitioner made an application to the appellate Tribunal for the modification of its earlier order. This application was rejected by the appellate Tribunal by its order dated 27th March, 1984. Therefore, on 16th April, 1984, the petitioner was served with a notice by the Superintendent, Central .....

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..... antee to the petitioner does not arise. Rather it has been the consistent case of the petitioner that he is not in a position to make any deposit in cash. It appears that the Appellate Tribunal was swayed by the fact that apart from making the cash deposits as required by the State Bank of India the petitioner did not care to comply with the other conditions enumerated, by the bank. The failure fo .....

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..... the Superintendent of Central Excise, Unnao by his communication dated 16th April, 1984 should be kept in abeyance. This appears to be a reasonable request. The Superintendent, Central Excise, Unnao shall not take any steps to initiate recovery proceedings against the petitioner under Rule 230 of the Central Excise Rules, 1944 till the matter has been disposed of by the Appellate Tribunal. 4. Wi .....

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