2014 (1) TMI 725

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..... lication seeks waiver and stay in respect of the dues adjudged against the appellant. The impugned demand amounts to Rs. 32,74,670/- towards duty and education cess for the period from August 2007 to April 2008. Interest on duty and a penalty of Rs. 3.5 lakhs have also been demanded. On a perusal of the records, we find that the appellant had, by committing default in payment of duty for a certain .....

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..... initially utilized irregularly. However, the penalty imposed by the original authority was reduced by the appellate authority. Hence the present proceedings. 2. After hearing the learned counsel for the appellant and the learned Superintendent (A.R.) for the respondent, we have not found prima facie case for the appellant inasmuch as the entire demand on the appellant stems from operation of the .....

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..... it. No plea to this effect is forthcoming in the stay application. The medical ground stated by the learned counsel pertains to a past period. There is no evidence of financial hardships of the appellant for the current period. Nevertheless, we are willing to take into account the fervent plea made by the learned counsel. 4. Accordingly, we direct the appellant to predeposit an amount of Rs. 20,0 .....

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