M/S. Parvati Industr... v. The Commissioner (Ap...

Writ petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of certiorari to call for the records of the first respondent pursuant to his proceedings hin A. No. 34/2013(M-I), dated 11.09.2013 in interim order on stay petition No. 7/2014(M-I) dated 8.2.2014 and to quash the same as invalid and illegal.

ORDER

By consent the main writ petition itself is taken up for final disposal.

2. The writ petition has been filed challenging the order passed by the first respondent/appellate authority directing the petitioner to pay pre-deposit at the rate of 50% of the demand of duty.

3. According to the learned counsel for the petitioner, the direction to pay 50% is exorbitant and onerous. He would further submit that in fact, the petitioner is prepared to pay 25% and the order has been passed without even giving an opportunity to the petitioner. Therefore, he seeks to set aside the impugned order.

4. The learned counsel for the respondents would only content that the petitioner was given opportunity. In fact, the petitioner has prayed for time on the earlier two occasions and only thereafter the order came to be passed.

5. Heard both sides and perused the records.

6. The order impugned is an interim order in respect of pre-deposit and the same has been passed pending the appeal. The appellate authority has already given 50% concession to the petitioner, as he was directed to pay only 50% of the amount. Therefore, I do not find any reason to interfere with the reasoned order passed by the first respondent. At the same, the petitioner should be given reasonable time for making such payment. Accordingly, the petitioner is granted two months' time for payment of 50% of the amount, as directed in the impugned order. In short, only time is extended till 18.08.2014 for payment of the amount, as directed by the appellate authority.

7. Accordingly the writ petition is disposed of. No costs. Consequently, connected miscellaneous petition is closed.