1995 (2) TMI 78

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....in the file reveal that on 27-6-1990 a team of Central Preventive Officers, Central Excise, Kanpur made a surprise visit in the premises where the petitioner does manufacturing of the above mentioned commodity. They found certain discrepancies and also evasions. Consequently a notice was issued to the petitioner and the Collector, Central Excise, Kanpur by order dated 25-11-1993 confirmed demand of the duty amounting to Rs. 3,68,718/- on `Pan Masala' and Rs. 56,535/- on branded Zarda. He also imposed penalty of Rs. 25,000/-. The petitioner preferred an appeal under Section 35B of Central Excises and Salt Act before the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi. Alongwith the appeal, an application for stay and waiver wa....

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....d in fire which took place in the year 1991. The learned counsel has pointed out that after the fire the petitioner has not been able to recover any amount from the Insurance Company and the business, more or less has come to a standstill. It has also been submitted that in such a situation the Tribunal should have acted in accordance with the proviso to Section 35F of the above referred Act. 5.The learned Standing Counsel has vehemently opposed the submissions of the learned Counsel of the petitioner. He has urged that when the Tribunal has granted relief on subjective satisfaction then the jurisdiction in a writ petition should not be exercised and the writ petition should be dismissed in limine. 6.I have considered the above submis....