2004 (10) TMI 98 - HC - Central Excise

Summary

Issues:
1. Determination of the amount of pre-deposit by the Commissioner (Appeals) of Central Excise and Customs.

Analysis:
The High Court of Gujarat at Ahmedabad heard a petition where the petitioner had approached the court aggrieved by the order of the Commissioner (Appeals) of Central Excise and Customs regarding the amount of pre-deposit. The learned Senior Standing Counsel for the respondents argued against court interference in matters where the appellate authority exercises discretion in determining the pre-deposit amount. However, the court found that in this case, the discretion had not been properly exercised by the Commissioner (Appeals) based on the facts presented.

Upon careful consideration of the arguments and the facts of the case, the court noted that the appellate authority had not properly exercised discretion in determining the pre-deposit amount. Referring to previous judgments, the court highlighted the need for a lenient view in such matters. Consequently, the court directed the petitioner to deposit 10% of the assessment amount within eight weeks. The Commissioner (Appeals) of Central Excise & Customs was instructed to hear the appeal promptly after the deposit and make efforts for a swift resolution. The petitioner assured full cooperation for the timely disposal of the appeal.

The court disposed of the petition by allowing it and made the rule absolute with no order as to costs. The Senior Central Government Standing Counsel requested a stay on the implementation of the order for four weeks, which the court rejected, citing no justifiable reason for the stay.