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TMI Blog2014 (5) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent. JUDGMENT This appeal is filed by the revenue challenging the order passed by the Tribunal [2010 (20) S.T.R. 329 (Tri.-Bang.)] which allowed the application filed by the assessee for waiver of pre-deposit of the amount involved in this appeal and recovery thereof is stayed till the disposal of the appeal. 2. Section 35F of the Central Excise Act, 1944 deals with deposit, p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be, the Appellate Tribunal, may dispense with such deposit subject to such conditions as he or it may deem fit to impose so as to safeguard the interests of revenue : PROVIDED FURTHER that where an application is filed before the Commissioner (Appeals) for dispensing with the deposit of duty demanded or penalty levied under the first proviso, the Commissioner (Appeals) shall, where it is poss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d or penalty levied is a condition precedent for considering the application on merits. In cases where such demand of tax or penalty causes undue hardship to such persons, discretion is vested with the authority to dispense with the same. As is clear from the language employed in the first proviso, that once the authority chooses to dispense with such deposit, an obligation is cast on the authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0th of September, 2011 positively. The Assessee shall co-operate with the Tribunal in disposing of this appeal. If the assessee does not co-operate and the Tribunal does not dispose off the appeal within 30 days, the impugned order passed in this appeal stands set aside and the assessee shall deposit the amount, which is the subject matter of the appeal before the Tribunal. 6. In terms of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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