TMI Blog2015 (5) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... The Tribunal was not passing order on the appeal on merits. It was passing order on the application for waiver of pre-deposit of the amount of duty and penalty. The question of prima facie case is to be dealt with broadly. - no justification to interfere with the order passed by the Tribunal - Decided against assessee. - Tax Case No. 26 of 2014 - - - Dated:- 24-6-2014 - Yatindra Singh and Priti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Assessee filed its reply on 06.10.2008 and after considering the same, the same, the AO confirmed the notice on 29.03.2013 and imposed ₹ 16,92,11,104/- as central excise duty for clandestine removal, and ₹ 94,59,415/- for short of stock detected; the same amount as penalty alongwith interest was also imposed. 4. Aggrieved by the aforesaid order, the Assessee filed an appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder section 35-F of the Central Excise Act, 1944 (the Act). Under this section, the undue hardship it to be considered. 8. The question of undue hardship has been considered by the Tribunal in paragraph 42 of the order and has held that in case of deposit of ₹ 12,00,00,000/- , it would not cause any undue hardship to the Assessee. 9. The prima facie case has also been considered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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