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2015 (8) TMI 1231 - HC - Central ExciseExtension of time for protection umbrella - waiver of pre-deposit - Apprehension of coercive action for recovery of excise duty - Held that:- Court earlier granted protective umbrella to the petitioner with the spirit that the appellant should not be subjected to coercive process until he gets an opportunity to argue on waiver of pre-deposit - Taking into consideration the statement made on affidavit that the application has not come up for hearing so far before the Tribunal, the interest of justice would require this Court to extend the protective umbrella to the petitioner. - case of the petitioner has not come up for hearing even after four months, I am inclined to grant protective umbrella to the petitioner. - when the application is listed for hearing, if any adjournment is sought by the petitioner or the case is adjourned for any reason attributable to the petitioner, this protective umbrella shall lose its efficacy. - Appeal disposed of.
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