TMI Blog2013 (9) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... so not a concession to be doled out by the authorities as per their whims and fancies - By no means it can be a sweet wish of any statutory authority - In short, grant of waiver was to be backed by reasons keeping in view facts of each case - There cannot be any formula of general application - There was no cut and dried short cut of universal application of rule. Relying upon Ravi Gupta Vs. Commissioner, Sales Tax [2009 (3) TMI 200 - SUPREME COURT OF INDIA ] - There can be no rule of universal application in such matters and the order had to be passed keeping in view the factual scenario involved - While going through the factual matrix and the chain of events, learned counsel for the appellant had not been able to show that there was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 11-AB of the Act. In addition, in respect of amount received by the appellant for bullet proofing of vehicles, service tax, demand of Rs.2,85,934/- and education cess of Rs.5,719/- was also confirmed against the appellant company under Sections 73(1) and 75 of the Finance Act, 1994 along with interest besides penalty of equal amount under Sections 75-A,, 76, 77 and 78 of the Finance Act, 1994. Against this order of the Commissioner, the appellant-manufacturer had preferred an appeal before the Customs, Excise Service Tax Tribunal, Principal Bench, New Delhi. Stand of the appellant before the Tribunal seeking stay on recovery of the demand raised by the department was that during the period of dispute 2003-04 and 2004-05, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... city by more than 25% under due intimation to the department vide letter dated 25.9.2003. It is pleaded that such communication of the appellant through Sector Office, Central Excise, Una (H.P.) had been sent to the Divisional Office, Shimla but even then claim of the appellant-unit for total waiver was discarded. Stand of the respondent, on the other hand, is that the appellant had not made due compliance with terms and conditions of notification Nos.49-50/2003-CE prior to 7.1.2003 and thus it was found that no case of total waiver was made out. Rival claims of both the parties have been evaluated I n the interface of facts and law. It is a conceded fact that under Section 35F of the Act any person, desirous of appealing against decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le. It was held in Ravi Gupta Vs. Commissioner, Sales Tax, (2009) 5 SCC 208 as under: There can be no rule of universal application in such matters and the order has to be passed keeping in view the factual scenario involved. Learned counsel for the appellant referring to this very decision of the Hon'ble Apex Court has drawn our attention to the following observations made therein: Where denial of interim relief may lead to public mischief, grave irreparable private injury or shakes citizens' faith in the impartiality of public administration, interim relief can be given. Claiming that it is a case of undue hardship for the appellant and that it has a, prima-facie, very strong case which is likely to exonerate him fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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