Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2013 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 482 - HC - Central ExciseNon payment of excise duty - periods in question May 2010 to December 2010 and January 2011 to October 2011 - SCN demanding duty amounts with interest and also imposed penalty - second respondent ordered pre-deposit of 50% of the duty confirmed and also waived the interest and penalty -the petitioner filed these Writ Petitions on the ground that the financial burden and undue hardship shown by the petitioner have not been considered by the second respondent - Held that:- The second respondent-appellate authority has viewed the matter sympathetically and shown lenient approach while reducing the pre-deposit amount to the extent of 50%, apart from waiving the interest and penalty. If such a course is adopted by the second respondent taking note of the principles by waiving 50% of the pre-deposit amount, it is not for this Court to interfere with the same. Therefore, this Court is of the considered opinion that the second respondent-appellate authority has given due consideration of the financial burden and undue hardship pleaded by the petitioner, and hence, the amount of pre-deposit ordered by the second respondent is no way legally infirmed, which is accordingly confirmed, as there is no scope of interference in the same in the light of the settled legal principles. The petitioner is directed to pay the pre-deposit amounts as ordered by the second respondent-appellate authority in the impugned common order, dated 22.2.2013, within a period of three weeks from the date of receipt of a copy of this order to take up the appeals.
|