1999 (3) TMI 87

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....valent (Rs. 3 lac. and odd), imposed penalty of Rs. 20 lac. and interest on unpaid money equivalent of duty have fallen due. 2.The writ petitioner's departmental appeal to the Tribunal was delayed by 9 months and the Tribunal opined that the excuse that only one Director had fallen ill was too hollow to merit condonation. 3.Shri Mullick appearing for the Writ petitioner submits that the pena....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... India 1998-99, 28th Edition page 277). 6.Shri Mullick submits on the basis of the Supreme Court decision given in the case of Hindustan Steel - 1978 (2) E.L.T. (J 159) (S.C.), (A.I.R. 1970 Supreme Court pages 253) and a decision of the Andhra Pradesh High Court given in the case of G.Y. Yadav (A.I.R. 1974 Andhra Pradesh page 76), the writ court should interfere and relieve the writ petitioner ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lternative remedy, the court must still so refuse to-day notwithstanding the bar of the departmental remedy brought about by the writ petitioners upon themselves by their own acts or negligence. 10.Shri Roy further submits that the adjudication arose out of non-export of Silk worth Rs. 2.37 crores which was brought into India with full exemption. The condition for exemption was export obligatio....