1994 (10) TMI 67

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a petition under Article 226 of the Constitution challenging the order passed by the Customs, Excise and Gold (Control) Appellate Tribunal, which directed the appellant to pre-deposit Rs. 25,00,000/- as against the excise duty and penalty liability of Rs. 82,30,908.62 as a condition precedent to the hearing of its appeal. The learned Single Judge who heard it dismissed the same on the ground that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re not given, it cannot be said that the order passed by the Tribunal is not legal and proper. This appeal therefore deserves to be dismissed. 3. We would however like to observe that it will not be proper for the Tribunal to dismiss the appellant's appeal mechanically merely because the appellant has failed to comply with the condition of pre-deposit imposed by it. When the appeal would be list .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X