- (1.) This writ petition has been filed against the order dated 14-11-2003 rejecting the application of the petitioner for waiving the pre-deposit condition by the learned Appellate Authority, directing it to deposit an amount of Rs. 1.50 crores on or before 10th December, 2003 and on such compliance, the pre-deposit of balance of the duty was dispensed with and recovery thereof was stayed pending disposal of the appeal.
(2.) This is the second round of litigation in respect of the same issue, as the petitioner had approached this Court earlier by filing a Writ Petition No. 71219 of 2003, which was disposed off vide judgment and order dated 23-10-2003 , 2004 (91 )ECC333 (All ), 2005 (184 )ELT347 (All ) requesting the Appellate Authority to consider the application afresh in view of the observations made therein. In pursuance of the aforesaid order, the application for waiver was considered by the Appellate Authority by the impugned order.
(3.) After going through the order of the learned Appellate Authority, we are of the considered opinion that none of the observations made by this Court had been kept in mind while deciding the said application. None of the factors required to be considered while deciding the application for waiver of pre-deposit condition, has been taken into account. Such a contemptuous attitude on the part of the Appellate Authority is totally unwarranted and uncalled for.;