9911796707
TMI Blog1997 (5) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... Gold (Control) Appellate Tribunal on 30th September, 1996 while deciding the application of the petitioner seeking waiver of the pre-deposit of excise duty till the disposal of petitioner's appeal before the Tribunal. Brief facts are these : 2. The Assistant Collector of Central Excise by the order of adjudication held that the washing machines manufactured by the petitioner should be classified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal has directed the petitioner to deposit a sum of Rs. 15 lakhs and has directed that subject to the said deposit, deposit of the balance duty amount will be waived. It has been further directed that if the petitioner fails to deposit a sum of Rs. 15 lakhs the appeal shall be liable to be rejected. 4. In this petition we are not concerned with the merits of the controversy as to whether the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s reversed in review appeal by Commissioner of Central Excise (Appeals). The petitioner has also made averments in the writ petition that other manufacturers are being given the benefit of classification of Entry No. 8451 and despite particulars regarding the same being placed before the Commissioner (Appeals) and also the Tribunal this aspect has totally been ignored and has not been considered. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut is about the effect of non-consideration of these facts by the Tribunal while deciding the stay application of the petitioner. The non-consideration of the vital and relevant facts, in our view, has resulted in vitiating the impugned order of the Tribunal. The facts not considered are - (a) the order of Asstt. Commissioner being in favour of the petitioner and the same having been set aside i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
