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M/s Hero Motocorp Ltd, New Delhi Versus Commissioner, Central Excise Commissionerate, Delhi-III

2016 (2) TMI 548 - PUNJAB & HARYANA HIGH COURT

Waiver of pre-deposit - appellant submitted that the requirement of ₹ 1.25 crores with proportionate interest as pre-deposit as directed by the Tribunal was unfair and excessive. - Held that:- After hearing learned counsel for the parties and keeping in view the totality of the facts and circumstances of the case coupled with the fact that the appellant has already deposited the principal amount of ₹ 1.25 crores, in terms of order dated 4.11.2015, the instant appeals are disposed of .....

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questions of law and facts are involved therein. For brevity, the facts are being extracted from STA No. 32 of 2015. 2. STA No. 32 of 2015 has been preferred by the assessee under Section 35G of the Central Excise Act, 1944 (in short "the Act") against the order dated 29.9.2015 (Annexure A-1) passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal") directing the assessee to deposit ₹ 1.25 crores with proporti .....

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motorcycle/parts thereof. It entered into a License and Technical Assistance Agreement dated 2.6.2004 (Annexure A-3) with Honda Motor Company Ltd. whereby it had been granted right and licence to manufacture, assemble, sell, distribute, repair and service of certain products and parts thereof in India designed and developed by Honda Japan. Further, the appellant had been allowed to export its products outside the Indian Territory after entering into a separate Export Agreement dated 15.1.2005 (A .....

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alties under Sections 76 and 77 of the Act and under Section 78 of the Act qua the notice dated 28.3.2008 (Annexure A-5). The appellant filed replies dated 5.6.2008 (Annexure A-7) and dated 18.9.2009 (Annexure A-8) to the aforesaid notices. During the course of personal hearing, the appellant submitted additional submissions and synopsis dated 13.12.2011 (Annexure A-9) before the respondent. The respondent-Commissioner, Central Excise Commissionerate, Delhi-III, vide order dated 31.10.2013 (Anne .....

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