At, High Court of Madhya Pradesh
By, THE HONOURABLE MR. JUSTICE N.K. MODY
For the Appearing Parties: R. Jain, Vivek Phadke, Advocates.
(1.) BEING aggrieved by the order dated 19-4-2000 (Annexure P/11) passed by Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, whereby appeal filed by the petitioner has been dismissed, present petition has been filed.
(2.) LEARNED Counsel for the petitioner submits that vide interim order dated 27-3-2000, petitioner was to make pre-deposit of duty amount of Rs. 15,00,000/-, which could not be deposited by the petitioner. At the time of hearing, petitioner prayed for withdrawal of the appeal to approach Customs and Central Excise Settlement Commissioner, which was not permitted by the appellate Tribunal and the appeal was dismissed.
(3.) LEARNED Counsel for the petitioner placed reliance on Section 32pa of the Central Excise Act, 1944, which lay down that any person can move an application to the appellate Tribunal for permission to withdraw appeal. It further lay down that on receipt of an application, the appellate Tribunal shall grant permission to withdraw the appeal.
(4.) LEARNED Counsel for the respondents submits that no application was filed by the petitioner in accordance with law. Therefore, the prayer which was made orally was rightly rejected.
(5.) IN view of the facts and circumstances of the case, this petition is disposed of with the direction that petitioner shall be at liberty to approach the appellate Tribunal by moving an appropriate application within a period of one month along with a certified copy of the order of this Court. If such an application is filed, then the same shall be considered in accordance with Section 32pa of the Central Excise Act, 1944. Till then, the operation of the order dated 19-4-2000 (
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Annexure P/11) shall remain in abeyance. At the time of disposal of representation the competent authority shall suitably amend the order Annexure-P/11 so far as it relates to the petitioner.