Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 772 - AT - Central ExciseWaiver of the pre-deposit of Central Excise duty - manufacture of chewing tobacco - removal of chewing tobacco clandestinely without obtaining Central Excise registration - Held that:- in dealing with such application twin requirement need to be examined, i.e. undue hardship relating to assessee and secondly safeguard the interest of Revenue. This principle has been echoed by the various High Courts including the Andhra Pradesh High Court in Sri Chaitanya Education Committee’s case (2011 (1) TMI 356 - HIGH COURT ANDHRA PRADESH). Also mere financial hardship cannot be the criteria for total waiver of pre-deposit of dues adjudged in view of the ratio of Division Bench of Hon’ble Punjab & Haryana High Court in the case Triveni Castings (P) Ltd. cited (2011 (2) TMI 170 - PUNJAB AND HARYANA HIGH COURT). Accordingly in view of the ratio laid down by the Apex Court and the various High Courts, and the interest of Revenue, and in the interest of justice, it would be appropriate to direct the pre-deposit of 50% by the Applicant pending disposal of the Appeal. - Partial stay granted.
|