Customs, Excise and Gold Tribunal – Calcutta
Jay Engineering Works Limited vs Commissioner Of Central Excise on 18 May, 2005
Bench: J T V.K., M Bohra
ORDER
V.K. Jain , Member (T)
1. Heard both the parties. It has been submitted by the Advocate for the Appellant that the appellant have been declared as a sick company under the provisions of Sick Industrial Companies (Special Provisions) Act, 1985. So they may be given the Stay as far as the deposit of the duty is concerned. He submits a decision of the Bench in Fabworth (I) Ltd. Case.
2. Since the appellants are declared as Sick Industrial Companies (Special Provisions) Act, 1985 following ratio of the Hon’ble Supreme Court’s decision viz. 1998 (103) ELT 5 (SC) and 2000 (118) ELT 553 (SC) stay granted in respect of pre-deposit of entire amount of duty. Case to come up on 02.08.2005.