9911796707
TMI Blog1987 (1) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs, Excise Gold (Control) Appellate Tribunal, New Delhi. 2. The petitioner filed an appeal before the aforesaid Tribunal against the Order dated 21-3-1986 of the Additional Collector, Central Excise, Meerut (Annexure "1" to the petition) imposing a penalty of Rs. 20,000/- on the petitioner under Rule 173Q of the Central Excise Rules, 1944. As the petitioner failed to deposit the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal could be admitted only when the petitioner deposited the duty in cash. 5. Counter-affidavit and rejoinder-affidavit have been exchanged and, therefore, this petition is disposed of finally. 6. The reasoning given by the Tribunal that the question of refund of Rs. 1,58,316.71 was not involved in the appeal sought to be filed before t, was technically correct. But the proviso of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner to deposit only 50% of the amount demanded by the Order dated 30-7-1986 (Annexure "2" to the petition) within six weeks from today. After the 50% amount is deposited within six weeks from today, the Tribunal will admit and dispose of the appeal according to law. 7. In the result, the petition is allowed in the light of the above observations and the Order dated 30-7-1986 (Annexure "2" t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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