Bharat Coking Coal Ltd. v. Collector of Central Excise (SC) BS187754
SUPREME COURT OF INDIA

Before:- S. Saghir Ahmad and K.T. Thomas, JJ.

Civil Appeal Nos. 4973 of 1998 with No. 4975 of 1998 and 4974 of 1998. D/d. 18.9.1998.

Bharat Coking Coal Ltd., Bihar - Appellant

Versus

Collector of Central Excise, Patna - Respondent

Constitution of India, Article 141 - Central Excise Act, 1944, Section 35F - Appeal - Pre-deposit amount - Tribunal dismissing the appeals due to non-payment of pre-deposit amount of Rs. 60 lakhs fixed by it - Amount of pre-deposit reduced to Rs. 5 lakhs.

[Para 3]

ORDER

S. Saghir Ahmad, J. - Delay condoned.

2. Leave granted.

3. Without intending this order to be treated as a precedent, and having regard to the exemption notifications, we reduce the amount from Rs 60 lakhs (fixed by CEGAT) to Rs 5 lakhs. CEGAT is directed to restore the appeals and hear them on merits. The time for making the deposit of the amount indicated above is extended by two months from today.

4. The appeals are disposed of in the manner indicated above.