2012 (10) TMI 458

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.... BY ADV. SRI. THOMAS MATHEW NELLIMOOTTIL, SC R3 BY ADV. SRI. P. PARAMESWARAN NAIR, ASG OF INDIA JUDGMENT T.R. RAMACHANDRAN NAIR, J. The petitioner is mainly challenging the proceedings issued by the 2nd respondent as per Exhibit P9 on the plea that various aspects have not been considered properly. The direction in Exhibit P9 order is to pre-deposit an amount of Rs.6 lakhs within 12 week....

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.... of the Central Excise and Salt Act, 1944 demanding a sum of Rs.51,82,048.50 as duty evasion and a further sum of Rs.25,00,000/- as penalty alleging that the petitioner has produced and removed 889.900 MT tread rubber clandestinely during 1980-85 mainly on the basis of electricity consumption. Later, an order confirming it was passed by the Collector of Central Excise on 30.6.1987. The same was ap....

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.... petitioner that various relevant aspects have not been considered while making a direction for a pre-deposit Rs.6 lakhs. 8. In paragraph No.16 of the Writ Petition, it is averred that while filing the appeal, which was finally allowed by Exhibit P1 order, the Tribunal had directed the petitioner to pre-deposit a sum of Rs.3 lakhs against demand of Rs.51,82,048.50 and against the said order the....

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.... but those aspects have not been properly considered. 10. The learned Standing Counsel for the Department, by relying upon the averment in the counter affidavit filed, pointed out that the contentions on the merits may not be correct. Since I am not going into the merits of the proceedings imposing the duty and penalty, I am not considering all the aspects, as the learned counsel for the petiti....