Customs, Excise and Gold Tribunal - Delhi
M/S. Aps Associates (P) Ltd. vs Cce Chandigarh on 22 March, 2001
Equivalent citations: 2002(150)ELT567(TRI-DEL)
ORDER
Lajja Ram
1. For hearing their appeal the appellants M/s.APS Associates (P) Ltd. are required to pre-deposit a sum of Rs.37,69,544/- alongwith interest as per the Rules. Shri R. Santhanam, learned advocate appearing for the appellants submits that the learned Commissioner of Central Excise has not fully followed the directions of the Honourable High Court and this Tribunal and that certain adjustments which the appellants had claimed had not been taken note of in the order of quantification in pursuance of the Collector's order as intimated to the appellants by the Assistant Commissioner under letter dated 1.1.2001. He also submits that certain abatement claims of the appellants are also pending before the Department. Shri Mewa Singh, SDR submits that whatever directions were issued by the Tribunal and the High Court they had been taken note of and a detailed speaking order has been passed by the adjudicating authority. The adjustment to the extent of Rs.1,27,63,769/- has been made. After hearing both the sides and after going through the fact on record we consider that the matter has to be examined in detail at the time of final hearing. There are various facts which have to be taken note of. At this prima facie stage we consider that the ends of justice and the interest of Revenue will be met if the appellants pre-deposit a sum of Rs.10 lakhs (Rupees ten lakhs only) within a period of twelve weeks from today and on pre-depositing the above sum of Rs.10 lakhs within a period of twelve weeks from today the pre-deposit of the balance duty amount will be waived and the recovery stayed till the disposal of the appeal.
2. To come up for noting compliance and further orders on 29.6.2001.
Dictated and pronounced in the open Court.