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1987 Supreme(Ker) 40

PARIPOORNAN
V. K. THAMPI – Appellant
Versus
COLLECTOR OF CENTRAL EXCISE – Respondent


Judgment :-

1. Petitioner is the proprietor of M/s. Vitco Rubber Industries. He is engaged in the manufacture of Tread Rubber. This commodity is excisable. There was a surprise visa of the petitioner's factory by the officers of the Central Excise Department on 3-8-1985. Subsequently, by Ext.P1 notice dated 29-1-1986, the petitioner was asked to show cause as to why a duty of Rs.17,47,091.53 should not be levied besides penalty under R.52A(5) of the Central Excise Rules. Finally, by Ext.P5 order dated 19-6-1986, the first respondent demanded duty of Rs. 17,47,091.53 besides penalty of Rs.5,00,000/-. The petitioner filed an appeal before the 2nd respondent, Appellate Tribunal, evidenced by Ext.P7. He also filed Ext. P8 application along with an affidavit, Ext. P9, for stay of recovery of the entire amount levied by way of excise duty, penalty, etc. By Ext.P10 order dated 27-10-1986, the Appellate Tribunal directed the petitioner to make a deposit of Rs.5,00,000/- on or before 29-1-1987 and further observed that subject to the said prior deposit, the balance of duty and penalty would stand dispensed with. It was ordered that the appeal will be posed to 30-1-1987. In this original pet






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