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2020 (8) TMI 294 - HC - Central ExciseWaiver of pre-deposit - undue hardship to make the deposit - Section 35F of the Central Excise Act, 1944 - HELD THAT:- As per Section 35F of CEA, there was no compulsion for payment of the pre-deposit at the relevant point of time. The provision prescribed that, if the appellant was to make out a case of undue hardship, pre-deposit could be waived keeping in mind the interest of the Revenue. Undisputedly, the assessee has stopped production from the year 2013. Ever since then, there is neither production, nor generation of any income. In the absence of any income being generated, we are of the view that it would cause undue hardship if the appellant is directed to make the pre-deposit. Therefore, the same constitutes a hardship to the appellant. Payment of 7½% of the duty demanded - HELD THAT:- This would roughly work out to be about ₹ 28,00,000/-. However, on considering the fact that the assessee has stopped production since the year 2013 and keeping in mind the long passage of time, it is deemed just and appropriate to direct the appellant to deposit a sum of ₹ 20,00,000/- with the Commissioner, G.S.T, Dehradun within a period of three months from today - The CESTAT to thereafter consider the matter on merits. Appeal disposed off.
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