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2014 (1) TMI 1731 - HC - Central ExciseApplication for stay as well as waiver of pre-deposit - ITAT directing the petitioner to deposit 25% of the duty demanded within 8 weeks from that date - Held that:- On perusal of the provisions contained under Rule 21 of the Central Excise Rules, 2002, this Court finds that the consideration for the said application is different and, therefore, the said order cannot be linked to the order passed on confirmation of the demand. Furthermore the consideration for application seeking waiver of the pre-condition deposit is well recognized, as in such case the authorities must record their satisfaction relating to the undue hardship and while doing so shall also take into account the interest of the revenues. The aforesaid satisfaction should be arrived independently and on the basis of the materials available with the record or produced before the Tribunal, if permissible under the procedural law. The Tribunal’s finding is solely based on rejection of an application for remission of duty and this Court does not find that there has been any recording to the satisfaction relating to the undue hardship as well as the interest of revenue. This Court, therefore, finds that the Tribunal has proceeded to decide the matter extraneously without recording any satisfaction relating to the existence of a prima facie case, irreparable loss and injury, balance of convenience and inconvenience and undue hardship, which are some of the illustrative ingredients for consideration of the said application.The order impugned is, therefore, quashed and set aside and the matter is remitted back to the Tribunal for its re-consideration.
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