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2013 (9) TMI 845 - HC - Central ExciseWaiver of Pre- Deposit – prima facie case - undue hardship - power of appellate authority to grant stay - Held that:- From perusal of this proviso appended to Section 35F of the Act, it becomes evident that deposit of such duty or penalty as a condition precedent for hearing the appeal may be dispensed with in case of “undue hardship” to such appellant after “safeguarding the interest of the revenue” by imposing such conditions as he or it may deem fit - It, thus, transpires that waiver of pre-deposit was not a matter of right. At the same time, it was also 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 any case of “public mischief” or “grave irreparable personal injury” or there was likely to be dwarfing of citizens' faith “in the impartiality of public administration” - When no factual or legal infirmity had been found in the order by the appellant and even in proceedings no case for interference with the order was made out particularly when the Appellate Tribunal had, after going through the complete record and attending circumstances, come to a firm finding that it was not a case of complete waiver - the appellant was directed to comply with the order regarding pre-deposit – Decided against Assessee.
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