CHINTHA BEEDI COMPANY Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS is an application for waiver of pre-deposit of a duty of Rs. 98,168.27 and a penalty of Rs. 10,000/- on the petitioner under the impugned order of the Collector of Central Excise, Cochin dated 21.2.1989.

(2.) Shri Parameswaran, the learned Counsel for the petitioner submitted that earlier, as against an order passed by the adjudicating authority an appeal was preferred by the appellant before the Tribunal and the said order was set aside on the technical ground that the appellant had not been given an opportunity of being heard and the matter remanded. Subsequent to remand, the adjudicating authority while passing the present impugned order has not properly applied his mind into the evidence on record and, on the other hand, has referred to his "detailed findings" given in his earlier order No. 149/87 dated 9.11.1987. The learned Counsel, in particular, adverting to para 12 of the impugned order, contended that this would prove want of application of mind on the part of the adjudicating authority, vitiating the impunged order. This was alleged as a prima facie ground for waiver of pre-deposit of the duty and penalty.

(3.) SHRI Bhatia, the learned SDR pointed out that more than one lakh beedies had been seized by the authorities which were not covered by any valid duty paid documents.