1987 (1) TMI 101

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....e Order dated 30-7-1986 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi. 2. The petitioner filed an appeal before the aforesaid Tribunal against the Order dated 21-3-1986 of the Additional Collector, Central Excise, Meerut (Annexure "1" to the petition) imposing a penalty of Rs. 20,000/- on the petitioner under Rule 173Q of the Central Excise Rules, 1944. As the pet....

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....efore 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 t, was technica....