Om Parkash, J. - (1.) This writ petition arises from the order dated 30.5.1986 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi.
(2.) The petitioner filed an appeal before the aforesaid Tribunal against the order dated 6.3.1986 of the Additional Collector, Central Excise, Meerut (Annexure "1" to the petition) imposing a penalty of Rs. 30,000 on the petitioner under Rule 173Q of the Central Excise Rules, 1944. As the petitioner failed to deposit the duty in cash, the Tribunal directed the petitioner to deposit the same within 8 weeks.
(3.) The contention of the petitioner, that a sum of Rs. 1,58,316.71 on account of the duty paid by them on input aluminium claimed to have been used in the manufacture of aluminium strips during the period September, 1981 to April, 1982 to the Assistant Collector, Meerut, on 7.6.1982, is refundable from the department and, therefore, the amount of duty to be paid with the appeal be adjusted, was rejected. Aggrieved, the petitioner has filed this petition against the order dated 30.5.1986 (Annexure "2" to the petition).;