P.D. Desai, J. - (1.) The appeal is taken up for hearing by treating it as included in the day's cause list. Filing of the paper book is dispensed with and the undertaking given in that behalf is discharged.
(2.) The appeal arises out of a Writ Petition which was directed against an order dated March 16, 1988 passed by the Calcutta Bench of the Central Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as "the Tribunal") on an application for dispensing with the statutory requirement of pre-deposit of the amount of duty and penalty in dispute in appeal. The present appeal has been brought in view of the summary dismissal of the Writ Petition by the Trial Court.
(3.) The following facts are not in dispute : (1) The original demand for excise duty was raised in respect of precipitated chalk manufactured by the appellant. (2) The case of the appellant before the competent authority was that precipitated chalk was eligible for exemption under Notification No. 23/55 dated April 29,1955. (3) The competent authority rejected the claim for exemption substantially on the ground that unless the product in question was shown to have been finally used in the manufacture of commodities mentioned in the said notification, the condition for exemption could not be regarded as having been duly satisfied and that the appellant had failed to establish the end use of the product and, as such the benefit of exemption could not be claimed and allowed. (4) Consequent upon the rejection of the claim for exemption a demand in the sum of Rs. 1,54,734.30P was raised and penalty in the sum of Rs. 30,000/- was also levied. (5) The appellant preferred an appeal before the Tribunal and made an application for dispensing with the statutory requirement of pre-deposit of the amount of duty and penalty. (6) The Tribunal dispensed with the requirement of pre-deposit of the amount of penalty but rejected the prayer with regard to the requirement of dispensing with the pre-deposit of the amount of duty.;