1987 (1) TMI 98

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....e order, dated 30.5.1986 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. 2. The petitioner filed an appeal before the aforesaid Tribunal against the order, dated 6.3.1986 of the Additional Collector, Central Excise, Meerut (Annexure "1" to the petition) imposing a penalty of Rs. 30,000 on the petitioner under Rule 173Q of the Central Excise Rules, 1944. As the pe....

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....before the Tribunal, and therefore, the appeal could be admitted only when the petitioner deposited the duty in cash. 5. Counter affidavit and rejoinder affidavit have been exchanged and, therefore, this petition is disposed of finally. 6. The reasoning given by the Tribunal that the question of refund of Rs. 1,58,316.71 was not involved in the appeal sought to be filed before it, was techni....