- (1.) The Court : In the writ petition the petitioner, a public limited company incorporated under the provisions of the Companies Act, 1956, has prayed for a direction upon the respondent authorities to rescind and/or recall the order dated 22nd November, 2007 passed by the learned Customs, Excise and Service Tax Appellate Tribunal, Kolkata, East Regional Bench, Kolkata directing the petitioners to pre-deposit an amount of Rs. 32 lakhs within a period of eight weeks and report compliance on 31st January, 2008 on the ground that it was passed ignoring the factual aspects stated in the application for stay particularly the statements made in paragraph-19 of the application.
(2.) Submission has been made that though the Customs, Excise and Service Tax Appellate Tribunal, Kolkata, Eastern Regional Bench, Kolkata, the respondent no. 2 was served with a copy of the writ petition on 30th January. 2008 intimating that a writ application has been filed challenging the order dated 22nd November, 2007, yet the Tribunal had dismissed the appeal on 31st January, 2008 for non-compliance with the directions contained in the order dated 22nd November, 2007. After the appeal was dismissed the petitioner filed a supplementary affidavit annexing the order dated 31st January, 2008. A copy of the supplementary affidavit was served on the respondent no. 2 and an affidavit of service to that effect is on record.
(3.) The relevant portion of the order impugned is as under :- "5. Considering the submissions made by both sides and perusing the case records, we find that prima facie the chemical test report is against the appellants and when the appellants produce the stock registers, the same would require detailed scrutiny at the time of final hearing of the case to appreciate the alternative defence of the appellants in regard to the non-use of imported material in the domestic production. However, considering the financial difficulties being faced by the appellants, we direct the appellants to pre-deposit an amount of Rs. 32.00 lakhs (Rupees thirty two lakhs) only, which is approximately equal to the duty liability under the alternative claim of the appellants under the impugned notification, within a period of eight weeks from today and to report compliance on 31-1-08. Subject to pre-deposit of the directed amount and report of compliance, the pre-deposit of the balance amount of duty and penalty shall remain waived during the pendency of the appeal .";