9911796707
TMI Blog1995 (11) TMI 98X 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, under the proviso to Section 35F rejecting the petitioner's application for waiving the conditions of the deposit of the duty levied. 2.I have heard Sri A.P. Mathur, learned Counsel for the petitioner and Sri Shishir Kumar, learned counsel for the respondents who did not desire to file any counter affidavit. The writ petition th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced certified copies of the gate passes and the modvat facility cannot be denied to them. By an order dated 20-4-1993 the Assistant Collector rejected the petitioner's objection. The petitioner filed an appeal to the Collector (Appeals) who dismissed the same vide order dated 28th April, 1995. The petitioner filed a further appeal to the aforesaid Tribunal which is pending. 4.Under Section 35 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not disentitle a manufacturer from claiming the Modvat Credit and Trade Notice Number 83-CE(45 MISC)/85, dated 19-12-1986. It is provided that when the original gate passes have been lost in transit, the manufacturer working under MODVAT should be asked to produce a copy of the gate pass duly certified by the Range Superintendent-in-charge of the factory and that this has already been done b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scale sector with limited financial resources and are unable to bear any undue liability. In my view, therefore, the Tribunal cannot be said to have exercised its discretion arbitrarily and no ground is made out for interference by this Court in the exercise of extraordinary jurisdiction under Article 226 of the Constitution of India. The writ petition is accordingly, dismissed with costs. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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