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M/s. Dunlop India Limited Versus The Customs, Excise & Service Tax Appellate Tribunal, The Commissioner of Central Excise

2015 (8) TMI 898 - MADRAS HIGH COURT

Waiver of pre-deposit - Review of previous order [2015 (3) TMI 860 - MADRAS HIGH COURT] - Held that:- The ground now pleaded by the petitioner is that some documents have been received to substantiate the plea of undue financial hardship. Even though the same was averred in the affidavit filed in support of the civil miscellaneous appeal, no evidence was produced to that effect when the appeal was taken up for hearing. All the issues now raised were highlighted by the review petitioner and that .....

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e same could not be produced by the petitioner even after exercising due diligence. The documents available with the review petitioner were not produced despite making a oral plea - Revision declined. - Review Application No. 42 of 2015 - Dated:- 3-7-2015 - R. Sudhakar And K. B. K. Vasuki,JJ. For the Petitioner : Mr. N. Viswanathan For the Respondents : Mr. A. P. Srinivas Standing Counsel - R2 ORDER (Delivered By R. Sudhakar, J.) This Review Application is filed to review the judgment dated 26.2 .....

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o by order dated 20.12.2012 ordered pre-deposit of ₹ 16,26,556/-. Since the said order was not complied, the appeal was dismissed. In the meantime, there was another demand for a sum of ₹ 1,41,807/- being the differential duty and penalty of ₹ 20,000/-, which was ultimately set aside by the Commissioner (Appeals) on appeal at the instance of the petitioner. We are not concerned with the second order of the Commissioner (Appeals) dated 08.05.2013. As against the dismissal of the .....

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sed an order dated 24.11.2014 in Miscellaneous Order No.41997 of 2014. We have extracted the said order of the Tribunal in C.M.A.No.188 of 2015. For better clarity, we extract the same as such: "4. We find that the Tribunal at the time of hearing the stay petition, the applicant submitted that they availed the credit on the basis of original documents which were lost in floods. Prima facie, the Tribunal observed that there is no material placed that they have availed the credit on the basis .....

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s made by the learned counsel appearing for the petitioner at that point of time was recorded in paragraph 9 of the judgment dated 26.2.2015 and we set out as such for better clarity: "9. Learned counsel appearing for the appellant submitted that the assessee is suffering from financial hardship on account of long layoff and continued lockout. He further submitted that the company was under winding up and the proceedings are pending before the Supreme Court." 4. It is relevant to point .....

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o good reason to accept such a mere statement of financial hardship as a cause to modify the order of pre-deposit. The order of the Tribunal seems to be justified in the facts and circumstances of the case. In the absence of any materials placed before this Court, we see no reason to interfere with the order passed by the Tribunal. " 5. In the above paragraph, this Court has clearly held that the assessee did not produce any document to support the plea of financial hardship or that the win .....

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as under: 9. The power of review can also be exercised by the court in the event discovery of new and important matter or evidence takes place which despite exercise of due diligence was not within the knowledge of the applicant or could not be produced by him at the time when the order was made. An application for review would also lie if the order has been passed on account of some mistake. Furthermore, an application for review shall also lie for any other sufficient reason. 10. It is beyond .....

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