1995 (12) TMI 74

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.... being aggrieved by the order dated 1-5-1995 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, (in short CEGAT), directing the petitioner to make a pre-deposit of an amount of Rs. five lakhs on a condition precedent for entertaining the appeal of the petitioner, has preferred this writ petition seeking to challenge the said order passed by the  CEGAT on the application for st....

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....rding to the petitioner the actions of the respondent department in levying duty on the same goods for the second time on the petitioner amounts to double taxation and, therefore, ex facie is not leviable. 3.The learned counsel drew our attention to the memorandum of appeal filed before the CEGAT and particularly to Paragraph 6 of the same wherein the aforesaid contention was specifically raise....

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....orical statement that the said plea was specifically raised before the CEGAT at the time of hearing of the stay application but the same was not considered by the CEGAT. No counter-affidavit has been filed by any of the respondents in the present writ petition inspite of several opportunities afforded. The aforesaid statement of the petitioner, therefore, remains unrebutted. We have, therefore, no....