- (1.) These writ appeals arise out of an order passed by a learned Single Judge of this Court dated 14-7-1994 dismissing Writ Petition Nos. 7469 to 7471 of 1994. A few facts relevant for the disposal of these appeal may be stated first.
(2.) The appellant-Company is engaged in the manufacture ofmini and micro computer systems for which purpose it has been importing diskettes and manuals from outside the Country. During the relevant period the appellant made 3 importations at Bangalore, Madras and Bombay in respect of which duty has been demanded and penalty imposed to the extent set out below: JUDGEMENT_217_KANTLJ5_1994Html1.htm
(3.) Aggrieved by the demand raised against the appellant, 3 appeals were filed by it before the Customs, Excise and Gold (Control) Appellate Tribunal, South Regional Bench at Madras in which appeals the appellant made applications under Section 35-F of the Central Excises and Salt Act, 1944 seeking waiver of pre-deposit of the duty demanded from it. These applications were considered by the Tribunal and by a common order dated 3-1-1994 it directed the appellant-Company to make pre-deposit of duty and penalty by 31-3-1994 in each case to the extent given below: JUDGEMENT_217_KANTLJ5_1994Html2.htm;