TMI Blog2012 (11) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... Electrical Ltd. located in that area is itself enjoying the benefit of notification in question, denial of the same to his job worker would not be in the interest of justice. Waiver of pre-deposit – Held that:- Appellants have pleaded financial hardship that their factory closed, the proprietor is without any job is dependent on his children for day to day requirement - factory is lying closed and no contrary has been brought on record as regards financial position of the proprietor - unconditional stay granted - pre-deposit of duty waived - E/451/2010 - 159/2012-EX(BR)(PB) - Dated:- 23-1-2012 - Ms. Archana Wadhwa, Shri Sahab Singh, JJ. Shri S.R. Meena, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory is located in Himachal Pradesh, the benefit of notification in question stands denied to them on the sole ground that no declaration has been filed by the appellant for availing the benefit of said notification. 3. Learned SDR appearing for the Revenue supports the reasoning adopted by the Commissioner by filing the declaration is one of the essential requirement of the notification and have fulfilled the said condition the benefit cannot be extended. 4. Learned Advocate appearing for the appellant submits that the notifications in question are area based notifications granting exemption to each and every manufacturing unit located in the particular area. The purpose of filing the declaration in terms of the said notifications is o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 010. The Revenue was directed to verify the present condition of the appellant. The report of the Deputy Commissioner forwarded on 18-3-11 stands placed on record by the learned SDR. As per the report the factory is lying closed and no contrary has been brought on record as regards financial position of the proprietor. At this stage, we also take into account the earlier stay order No. 214/09-Ex., dated 13-2-2009 granting unconditional stay to another similar situated job worker M/s. Jai Maa Appliances Pvt. Ltd. By taking into consideration the overall facts and circumstances of the case, we dispense with condition of pre-deposit of duty and penalty and allow stay petition accordingly. 7. The Registry is directed to list this appeal along ..... X X X X Extracts X X X X X X X X Extracts X X X X
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