Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2023 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (11) TMI 60 - HC - Central ExcisePre-deposit - Requirement of mandatory pre-deposit u/s 35-F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 - financial hardship involved in such compliance - HELD THAT:- A perusal of the application would go on to show that the merits of the case had been addressed as to the liability of the petitioner to pay service tax as in the application there has been no such averment made regarding the undue hardship which would be caused to the petitioner which the Tribunal could have decided upon regarding dispensing with the liability subject to certain conditions. The amount mentioned in the application itself is Rs. 10,08,243/- and bare averment has been made that it would lead to great financial hardship to the appellant-firm which has already raised loans to the extent of Rs. 12,49,76,747/- which are outstanding. Keeping in view the earlier decision of this Court in M/S G.D. GOENKA WORLD INSTITUTE, SANJAY AGGARWAL, M/S IL& FS RAIL LIMITED, M/S AUTO DYNAMIC CORPORATION, M/S OCEANIC CONSULTANTS PRIVATE LIMITED, M/S G.D. GOENKA WORLD INSTITUTE (UNIT OF GDG EDUCATION TRUST) , TARUN MONGA AND M/S SWIFT FUNDAMENTAL RESEARCH AND EDUCATION SOCIETY VERSUS UNION OF INDIA AND OTHERS AND COMMISSIONER OF CENTRAL EXCISE COMMISSIONERATE, LUDHIANA AND ANOTHER [2018 (11) TMI 522 - PUNJAB AND HARYANA HIGH COURT], the Tribunal was well justified in insisting for the mandatory pre-deposit as required under Section 35-F of the Act. It was for the petitioner who had to put-forth his case in the application in a detailed manner as to how undue hardship would be caused to him. The present writ petition warrants no interference under Article 226 of the Constitution of India and the same is hereby dismissed in limine.
|