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2014 (1) TMI 1470 - HC - Central ExciseWaiver of pre deposit - Recovery of excise duty - Penalty u/s 11AC - Invokation of section 11A(1) - Held that:- neither before the learned Tribunal nor even before this Court the petitioner-original appellant has pleaded any financial hardship and/or undue hardship - merely establishing a prima facie case, interim order of protection should not be passed. But if on a cursory glance it appears that the demand raised has no leg to stand, it would be undesirable to require the assessee to pay full or substantive part of the demand. Petitions for stay should not be disposed of in a routine matter unmindful of the consequence flowing from the order requiring the assessee to deposit full or part of the demand. 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. Merely because this Court has indicated the principles that does not give a license to the forum/authority to pass an order which cannot be sustained on the touchstone of fairness, legality and public interest. Where denial of interim relief may lead to public mischief, grave irreparable private injury or shake a citizens' faith in the impartiality of public administration, interim relief can be given - For a hardship to be 'undue' it must be shown that the particular burden to have to observe or perform the requirement is out of proportion to the nature of the requirement itself, and the benefit which the applicant would derive from compliance with it - Following decision in case of Benara Valves Ltd. [2006 (11) TMI 6 - SUPREME COURT OF INDIA] - However, extention of time make pre deposit grated - Decided against assessee.
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