2008 INSC 2262
                                    SUPREME COURT OF INDIA

                                           Mukesh Kumar Gupta

                                                       Vs

                                 Commissioner of Customs & C.Excise

                                           C.A.No.6639 of 2008

                             (Lokeshwar Singh Panta and Aftab Alam JJ.)

                                                  10.11.2008

                                                   ORDER

1. Leave granted.

2. This appeal by special leave is directed against the judgment and order dated 7.10.2005
passed by the High court of Judicature at Allahabad in Civil Misc. Writ Petition No.1362 of
2005 and final judgment and order dated 16.11.2005 passed by the Customs, Excise &
Service Tax Appellate Tribunal, New Delhi being final order No.946 of 2005-Cus in appeal
No. C/639 of 2005.

3. In the facts and circumstances of the case, we set aside the Order dated 16th November,
2005 passed by the Appellate Tribunal in Appeal No. 639 of 2005 dismissing the appeal of
the appellant for default of the payment of the pre deposit of the penalty amount of
Rs.10,00,000/- subject to the condition that the appellant shall deposit a sum of Rs.4,50,000/-
(Rupees Four lacs fifty thousand only) in addition to Rs.50,000/- stated to have already been
deposited within a period of four months from the date of receipt of the copy of this order as
a condition precedent on pre-deposit of the amount. On deposit of the said amount, the
appeal shall be restored to its original number and decided on merits by the Tribunal.

4. The appellant was directed to pay a sum of Rs.10,000/- to the Supreme Court Legal
Services Committee as per the direction of this Court dated 25th April, 2008 entitling him to
file the Rejoinder Affidavit within two weeks. Since, we are disposing of the appeal in the
aforesaid terms, we, in the interest of justice, order that the appellant is not required to
deposit the said amount, if already not deposited. The appeal stands disposed of in the above
terms.

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