Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1994 (1) TMI 97

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... seeks a writ of certiorari quashing the order dated 8-11-1993 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi and for a writ of mandamus directing the respondents not to press for the deposit of Rs. 1,19,175.32 and further to hear the appeal on merits without insisting on pre-deposit of the adjudged amount of duty and not to recover the same. 2. We have heard the co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tioner has approached this Court under Article 226 of the Constitution of India. 4. The counsel for the petitioner has primarily urged three points, namely, the petitioner was running into loss and he has no financial capacity to deposit the amount in question and in view of this petitioner has made out for the waiver of the amount and without saying a word, in the order, the waiver application h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... unal. On perusal of the stay application, filed before the tribunal, it appears that these three points were taken before the tribunal and alongwith the waiver-cum-stay application balance sheet of the company was also annexed. 7. Since at this stage we are not determining the controversy, one way or the other, but to us it appears that the tribunal may consider all the three points (referred to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates