TMI Blog2014 (2) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... not for decision on merit. Therefore, in safeguard of the interest of the Revenue, we are of the view that the learned Tribunal has rightly exercised its discretionary power which does not require interference of this Court - Petitioner is permitted to make pre deposit in installments - Decided partly in favour of assessee. - Central Excise Appeal No. - 9 of 2014 - - - Dated:- 25-2-2014 - Hon& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e equal monthly instalments of Rupee five lakh each, the first of which has been made to be payable by 25 the February, 2014 and likewise the other installments in the consecutive months. The appellant has preferred an appeal against the demand of Rs.32,20,594.00 as duty and also the equal amount as penalty. The appellant claims his right of cross-examination of one Mr Mukul Jain with whom poss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t conclusion to waive off the pre-deposit. In support of his submission he also cited following decisions; (i) Bongaigaon Refinery Petrochem Ltd. Vs. Collr. of C. Ex.(a) Ca.l. reported in 1994 (69) E.L.T. 193 (Cal). and (ii) I.T.C. Ltd. Cs. Commissioner ( Appeals) Cus. C.EX. Meerut-I 2005 (184) E.L.T. 347 (ALL). On the other hand the learned counsel for respondent submits that since a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are extracted below; 11. Two significant expressions used in the provisions are undue hardship to such person and safeguard the interests of the Revenue . Therefore, while dealing with the application twin requirements of considerations i.e, consideration of undue hardship aspect and imposition of conditions to safeguard the interests of the Revenue have to be kept in view. 12. As no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wer which does not require interference of this Court. On the issue of pre- deposit the learned counsel for the petitioner submits that since he received copy of order impugned on 17.2.2014 he could not arrange money to deposit within the period stipulated therefor. Therefore, at this stage he seeks permission to pay the first installment within one month from today and other installments in co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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