ORDER
P.C. Jain, Vice President
1. Briefly stated the facts of this case are as follows :
The appellants herein were issued with a show cause notice in 1972 alleging certain non-levy. Although a demand of Rs. one lakh was proposed on the basis of said judgment, but neither in the show cause notice nor in the adjudication order passed by the Collector in 1981, any demand of duty was quantified. Ld. Advocate has now submitted that it is against this order the appellants have come in appeal and appellants have moved an application under Section 35F. It has been pointed out by the ld. Advocate Shri Madhav Rao for the applicant that the provisions of Section 35F for pre-deposit pending appeal before the Tribunal cannot be invoked in the cases of show cause notices having been issued before 11-10-1982 when 35F was enforced. He relies for this preposition on two judgments of Delhi High Court in the case of Civil Writ Petition 237/95 and Misc. Applications No. 409/95, dated 8-4-1996 in the case of Triveni Sheet Glass Works Ltd. v. U.O.I. and Ors. and (2) Civil Writ No. 2576/85 in the matter of Chloride India v. CEGAT, dated 30-2-1991.
2. We have also heard ld. JDR Shri R.S. Sangia.
3. In view of the judgments of the High Court of Delhi in the aforesaid two cases, provision of Section 35F cannot be invoked in the present case. In the same way no penalty is also liable to be deposited. Accordingly the stay petition is allowed unconditionally. At this stage, ld. JDR makes a mention that case is very old, it may be taken for early hearing. We accede to this prayer. The case be taken up for hearing on 12-7-1999.