1995 (7) TMI 65

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.... A/628/94-NRB, dated 5-7-1994 passed by Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi whereby the waiver application filed by the petitioner alongwith appeal was rejected and the appeal was dismissed due to default in depositing the amount within the prescribed time. 2. I have heard Shri A.P. Mathur learned counsel for petitioner and Mr. Shisheer Kumar learned standing counsel ....

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....r application by filing the present writ petition but he was not granted any stay order in the writ petition and consequently the time of two months to make the pre-deposit has expired. However, the petitioner has deposited the duty amount of Rs. 61,358.21 on 19.8.1994 in the State Bank of India, Kanpur in connection with the second appeal pending before the Tribunal. Since the two months time has....

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....d by the learned Tribunal. 5. The learned counsel for petitioner has now contended that even though the petitioner was at fault due to his failure of complying with the condition of pre-deposit of the duty in connection with the second appeal, he should not be penalised in the interest of justice, if he subsequently deposited the entire duty amount and moved an application before the Tribunal for....