S P GUPTA AND SONS Vs. UNION OF INDIA UOI
LAWS(ALL)-1992-9-11
HIGH COURT OF ALLAHABAD
Decided on September 03,1992

S.P.GUPTA Appellant
VERSUS
UNION OF INDIA Respondents

JUDGEMENT

D.S.Sinha, J. - (1.) Duty of excise amounting to Rs. 5,94,731 /- together with penalty of Rs. 5,000/- has been determined to be payable by the petitioner vide order dated 20th August, 1991 passed by the Collector, Central Excise, Kanpur, the respondent No. 3, under Section 11A of the Central Excises and Salt Act, 1944, hereinafter called the Act, read with Rule 173Q of the Central Excise Rules, 1944.
(2.) Feeling aggrieved by the order of the respondent No. 3 the petitioner has preferred an appeal before the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, the respondent No. 2, under Section 35B of the Act. The said appeal is pending consideration.
(3.) The petitioner also applied under Section 35F of the Act for dispensing with the requirement of depositing the duty demanded from it.;


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