2003 (8) TMI 61

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....26-11-2001 by which an appeal filed by the petitioner under the provisions of the Customs and Central Excise Act has been dismissed by the Appellate Tribunal only on the ground that the petitioner has not complied with the provisions of Section 129E of the Customs Act. It is the case of the petitioner that being aggrieved by certain order passed by the authorities concerned, petitioner had preferr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....matter was taken up on 19-11-2001. Clerk of the petitioner's counsel produced a medical certificate requesting for adjournment of the case, however, for non-compliance with the provision of Section 129E of the Customs Act, 1962 with regard to deposit of the amount. The appeal itself was rejected. Shri P.N. Kaul, learned Counsel made two fold submission, it was submitted by him that before directin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....submitted that the petitioner in the present case was afforded repeated opportunities to deposit the amount in these circumstances the Tribunal was fully justified in dismissing the appeal. In that view of the matter no case for interference is made out. 3. Having considered the rival submission and on appreciation of the legal principles that emerges on a reading of the judgments referred to h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....part, the direction for pre-deposit has to be considered in the back drop of the financial hardship if any of the appellant. 4. Considering the totality of the facts and circumstances of the case and on due appreciation of enunciation of law as laid down in the judgment referred to I am of the considered view that rejection of the appeal on the ground stated in Ann. P/1 is not proper. 5. Acc....