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2016 (5) TMI 1202 - RAJASTHAN HIGH COURT

2016 (5) TMI 1202 - RAJASTHAN HIGH COURT - TMI - Exemption from the condition of pre-deposit - Assessee has been asked to deposit upto 50% of the amount of duty as pre-deposit for hearing of appeal though - Commissioner/ CESTAT have passed orders to exempt condition of pre-deposit to some extent. In few cases, it has been directed to deposit upto 25% of the amount of duty and, in some other cases, to the extent of 50% of the demand - Held that:- taking into consideration the amendment brought th .....

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posed of - DB Excise Appeal No. 2/2014, D.B. Civil Writ Petition No. 3430, 3431, 3546, 7555, 11006, 18805/2015, D.B. Civil Misc. Writ Petition No.3432/2015, D.B. Civil Writ Petition No.12232, 14227/2014, D.B. Central Excise Appeal No. 11, 19/2016 - Dated:- 23-4-2016 - M. N. Bhandari And Vijay Kumar Vyas, JJ. For the Petitioner : Ashok Mehta, Sameer Jain with Mahi Yadav, Vineet Mehta, Anuroop Singhi, Saurabh Jain, Prakul Khurana, Sanjay Jhanwar For the Respondent : Mr RD Ras .....

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e Commissioner or the Customs, Excise & Service Tax Appellate Tribunal (CESTAT). After arguing the case to some length, validity of second proviso to section 35-F of the Act of 1944 is not pressed in view of the fact that the court has considered alternative prayer to make condition of pre-deposit to be reasonable thus to interfere in the order passed by the Commissioner/ CESTAT. The application for exemption from the condition of pre-deposit has been decided vide impugned orders. The assess .....

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e Commissioner/ CESTAT, while accepting the application/s in part, directed the assessee to deposit the amount of duty at a higher rate than provided under the Finance Act, 2014. Learned counsel appearing for the assessees submit that in few cases, this court has passed interim order directing the assessee to pay 7.5% of the amount of duty or the penalty, as the case may be, and on its payment, a direction is given for hearing of appeal. The prayer is made to decide these appeals/ writ petitions .....

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D Rastogi, learned Additional Solicitor General appearing for the Union of India has supported second proviso to section 35F of the Act of 1944, however, challenge to the amended provision is not pressed by the petitioners/ appellants. Shri Anil Mehta, Mr Ajay Shukla, Mr Vinay Mehta and Mr Sarvesh Jain, learned counsel for the revenue have supported the orders passed by the Commissioner/ CESTAT on the applications submitted by the assessee to exempt the condition of pre-deposit of the amount of .....

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f 1944 is concerned, it is not pressed. It is in the light of the fact that this court has considered the challenge to the orders passed by the Commissioner/ CESTAT on the applications for exemption from pre-deposit. In view of above, so far as challenge to second proviso to section 35F of the Act of 1944 is concerned, it is not accepted. The issue now remains regarding orders passed by the Commissioner/ CESTAT on the applications submitted by the assessee to seek exemption from the condition of .....

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