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M/s Sarvajit Industries Versus The Commissioner Of Customs, Central Excise And Service Tax

2016 (4) TMI 1110 - ANDHRA PRADESH HIGH COURT

Waiver of pre-deposit - Financial hardship - Appellant stopped the business since 2009 and is living on support of the State - Held that:- the Tribunal found a prima facie case in favour of the appellant. As there is no material placed before the Tribunal with respect to the financial hardship, but taking into consideration the oral pleading made on behalf of the appellant, the Tribunal directed 50% to be deposited. The order of the Tribunal cannot be found fault with. However, considering the f .....

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orders. - Appeal disposed of by remanding the matter - C.E.A No. 108 of 2015 - Dated:- 8-9-2015 - SRI G. CHANDRAIAH AND SRI CHALLA KODANDA RAM, JJ For the Petitioner : Narasimha Rao For the Respondent : Gopalakrishna Gokhaley ORDER:- (PER SRI CHALLA KODANDA RAM, J) This appeal is filed against the Stay Order dated 04.06.2015 passed by CESTAT, South Zonal Bench, Bangalore, in Appeal No.E/25508/2013-DB whereby the Tribunal directed pre-deposit of 50% of the duty demanded within eight weeks and dir .....

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ring the relevant point of time and by branding the same under the authorisation from the brand owner, the same was supplied to the brand owner to be sold in retail. On account of financial difficulties, the appellant went out of business since 2009 and to evidence the same, the appellant initially filed bank statement of his personal account wherein virtually meagre transactions evidencing few thousands of rupees up to July 2015 are noticed. Later, the appellant, by seeking leave of the Court, .....

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and living by getting support from national food security cards. With the above pleading that if only an opportunity is given, the appellant would be able to support their claim that there is no tax liability as such, the appellant is before us with this appeal. 3. Learned counsel for the appellant pleads that a lenient view may be taken and the Tribunal may be directed to take into consideration all the material and give an opportunity with respect to waiver of pre-deposit. 4. The application i .....

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ima facie perusal of the record reveals that the appellant has stopped the business since 2009 and if the fervent pleading of the learned counsel for the appellant is to be accepted, the appellant is living on support from the State. The crucial aspect that is required to be considered by the Tribunal in relation to the pre-deposit, apart from a prima facie case, is the financial hardship which can be gathered only from the financial statements like balance sheets, income tax returns, bank state .....

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