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Customs, Excise and Gold Tribunal - Calcutta

Castrol India Limited vs Commissioner Of Central Excise, ... on 11 December, 2001

JUDGMENT

Archana Wadhwa

1. The prayer in the Application is for dispensing with the condition of predeposit of the penalty amount of Rs. 20,000.00 (Rupees twenty thousand) imposed by the authorities below on the charges of clandestine removal of the goods.

2. After hearing the learned Senior Advocate, Shri R.N. Das and Shri D.K. Bhowmick, learned J.D.R., I find that the amount of penalty is small and a lot of evidence is required to be gone into for taking a final view. As such, I direct the applicant company to deposit an amount of Rs. 10,000.00 (Rupees ten thousand) only within a period of two weeks from today, and report compliance to the Tribunal on 26.12.2001. After ascertaining compliance, the appeal itself would be taken up for hearing on the said date for final disposal.

Dictated in the open court.