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2015 (2) TMI 745 - PUNJAB AND HARYANA HIGH COURTWaive of predeposit- Denail of area based exemption- Condition of predepost is meant to secure the interest of revenue and not to punish assessee- Held that:- The Commissioner (Appeals) is empowered, as a pre condition to the hearing of the appeal to call upon an appellant to pre deposit such an amount as may be deemed appropriate. The Commissioner (Appeals) has directed the appellant to deposit ₹ 26.00 lacs as duty i.e. the entire amount of duty claimed by the department and ₹ 10.00 lacs as penalty out of the total penalty of ₹ 26.00 lacs, while staying interest. The Tribunal has affirmed this order by primarily recording that the appellant was not able to commence production by 31.3.2010 and, therefore, the order passed by the Commissioner(Appeals) does not call for interference. We shall not record any final opinion on merits but would reiterate that the appellant did raise arguable points relating to commencement of production on or before 31.3.2010. It would also be necessary to reiterate that once an appeal is admitted for adjudication the application for stay should not be decided by imposing such conditions as are onerous or penal or tend to negate the statutory right of an appeal. The condition of pre deposit is meant to secure the interest of the revenue and not to punish an assessee. The appellant has admittedly deposited ₹ 10.00 lacs as directed vide order dated 10.12.2014. We are satisfied that the interest of the reveune would be suitably saved if the appellant is directed to deposit another sum of ₹ 5.00 lacs. Decided partly in favour of appellant.
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