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2015 (10) TMI 727 - HC - Central ExciseWaiver of pre deposit - Undue hardship - Section 35F - classification of Tobacco Dust/Refuse mixed with lime combined with water packed in pouches - Held that:- Division Bench of the Madras High Court in the case of (2013 (4) TMI 203 - MADRAS HIGH COURT) did consider fresh materials placed before it and opined to grant appropriate relief rather than remanding the matter to the Tribunal but the facts of the present case are completely distinguishable from the nature of conduct attributable to the appellant himself when the Tribunal has granted indulgence to it on more than one occasion. Likewise, in the case of M/s. Prosafe International, the subsequent amendment on 6-8-2014 in Section 35F was considered while granting relief as virus of the enactment was under challenge which is not the case presently. Even otherwise, we are not persuaded to give a retrospective effect to a legislation expressly made prospective in nature and that too while considering a limited issue against an interim order. The readiness to deposit at 7½ % of duty assessed appears incongruous to the earlier stand of the appellant that come what may it was not in a position to deposit anything. - if the pre-deposit amount as directed on 7-9-2012 is deposited along with interest at the rate of 9% per annum from 7-9-2012 within a maximum period of 30 days from today, the Tribunal shall proceed to adjudicate the appeal on merits - Partial stay granted.
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