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2014 (4) TMI 506 - HC - Central ExciseWaiver of pre deposit - Duty demand - Held that:- On 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 consequences 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 - However, looking to the fact that from 10.5.2008, according to the own submission of the learned counsel for the appellant, duty became payable on Printed Laminated Plastic, the present was not a case of waiver of the entire amount - Order modified by directing assessee to deposit 25% of the duty component assessed by the order passed by the Commissioner and compounding interest under section 11-AB - Decided partly in favour of assessee.
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