2000 (5) TMI 50

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..... learned Counsel, the matters are heard today. 2. The petitioners challenge the order dated 10th March, 2000, of the Customs, Excise Gold (Control) Appellate Tribunal, at Annexure "I" to the petition, rejecting the petitioners' application for restoring the Appeals, on the basis that the amounts which were required to be deposited as a condition for hearing the Appeals and which were not earlie .....

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..... ught to have exercised its discretion for hearing the appeals on merits, on the authority of the decision of this Court in Hussain Haji Harun alias Hussein Kabiju v. Union of India and Ors., reported in AIR 1988 (Guj.) 218 as also on the basis of the decision of the CEGAT, Special Bench "B1", New Delhi in the case of Western India Enterprises Ltd. v. Collector of Central Excise, Guntur, reported i .....

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