Om Prakash, J. - (1.) This is a writ petition by the petitioner, a Small scale industrial unit, engaged in the business of manufacture of flattened aluminium rods, seeking a writ of certiorari quashing the order 8th June, 1987 (Annexure '7') passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, and a writ of mandamus directing the respondents to dispense with the pre-condition of the deposit under Section 35F of the Central Excises and Salt Act of the amount of duty and penalty.
(2.) The respondent No. 2 passed an order raising a demand of Rs. 24,86,658.74 pertaining to Central duty and penalty of Rs. 10,00,000/-. The petitioner then made an application for waiver to the Tribunal. By the impugned order, the respondent No. 1 called upon the petitioner to deposit a sum of Rs. 5,00,000/- towards the duty within 8 weeks from that date.
(3.) The counter-affidavit has been filed by the respondents. Learned counsel for the parties agree that the petition be disposed of finally at, this stage. The matter is such which can be disposed of finally at this stage and, therefore, I proceed to decide the matter finally.;