TMI Blog2010 (12) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... was not taken into consideration by the learned Tribunal. Held that: Tribunal passed the impugned order without adhering to the provisions of the proviso to Section 35F of the Central Excise Act, 1944 - Therefore, there was procedural impropriety - Hence,the learned Tribunal has been quashed and set aside with a direction upon the learned Tribunal to pass a reasoned order on the basis of the observation made in connection with the application filed by the petitioner with the prayer for waiver of requirement of pre-deposit of duty and penalty . - 2540 of 2001 - - - Dated:- 7-12-2010 - Debasish Kar Gupta, J. REPRESENTED BY : S/Shri L.K. Gupta, Sr. Advocate, Ananda Sen, S.K. Poddar, A.K. Gandhi and Joydeep Acharya, Advocates, for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he period of 6 months. But in accordance with the provisions of Section 11A of the Central Excise Act, 1944 the time limit to initiate a proceeding is 6 months. He further submits that the show cause notice was issued taking into consideration that there was no price difference between the factory gate sale and consignment sale. According to him, it was done in deviation from the settled principle of law decided in Indian Oxygen Limited v. Collector of Central Excise reported in 1988 (Suppl) SCC 658 = 1988 (36) E.L.T. 723 (S.C.). 6. It is further submitted by him that though in the application under reference the financial hardship in case of pre-deposit of duty and penalty was shown, learned Tribunal did not pay any heed to the same. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e question of financial loss of the company for arriving at a conclusion with regard to financial hardship of the petitioner-company. 9. In view of the observation made hereinabove, I find that the learned Tribunal passed the impugned order without adhering to the provisions of the proviso to Section 35F of the Central Excise Act, 1944. Therefore, there was procedural impropriety. The impugned order dated September 24, 2001 passed by the learned Tribunal has been quashed and set aside with a direction upon the learned Tribunal to pass a reasoned order on the basis of the observation made hereinabove, in connection with the application filed by the petitioner with the prayer for waiver of requirement of pre-deposit of duty and penalty made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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