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M/S CENTURY LAMINATING CO., VILLAE ACHEJA, HAPUR versus UNION OF INDIA & OTHERS

High Court of Judicature at Allahabad

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M/S Century Laminating Co., Villae Acheja, Hapur v. Union Of India & Others - WRIT TAX No. 1342 of 2006 [2006] RD-AH 18808 (7 November 2006)

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HIGH COURT OF JUDICATURE OF ALLAHABAD

COURT NO.22

CIVIL MISC. WRIT PETITION NO.1342 OF 2006

M/s Century Laminating Co., Hapur. ....Petitioner

Versus

Union of India and others. .Respondents

***************

Hon'ble Rajes Kumar, J.

Present writ petition is directed against the order of Commissioner (Appeals), Customs & Central Excise, Meerut-II dated 26.05.2006 passed on the waiver application, by which Commissioner (Appeals) has directed the petitioner to deposit the amount of duty, which comes to Rs.6,24,798/- and waived the requirement to deposit the amount of interest and penalty. The amount was directed to be deposited within fifteen days of the receipt of the order.

Heard Sri A.P. Mathura, learned counsel for the petitioner and Sri Ajay Bhanot, learned Standing Counsel for the respondents.

With the consent of both the parties, present writ petition is being disposed of at the admission stage itself.

Learned counsel for the petitioner submitted that the order of the Commissioner (Appeals) directing the petitioner to deposit the entire amount of duty is not justified. He submitted that the Commissioner (Appeals) has not considered the plea of the petitioner that the demand was time barred. He further submitted that the financial condition of the petitioner has also not been properly considered. Learned Standing Counsel submitted that the goods were admittedly sold to the related persons and despite the time being granted to the petitioner, the details relating to the cost of such goods have not been furnished before the adjudicating authority and even before the Commissioner (Appeals).

Having regard to the facts and circumstances of the case, in my view, order of the Commissioner (Appeals) requires little modification. Petitioner is directed to deposit a sum of Rs.4 lacs within a period of fifteen days from today. In case, if the petitioner deposits the aforesaid amount within the aforesaid period, the appeal of the petitioner may be decided expeditiously preferably within a period of three months.

With the aforesaid observation, writ petition is disposed of.

Dt. 07.11.2006

R./

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