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Puri Brothers, Krystal Stone Export Limited & anr., Autolite (India) Ltd., Vanasthali Textiles Industries Ltd., Rajsukh Gardens, Power Control Corporation, Jeet And Jeet Glass and Chem P Ltd., Larsen & Toubro Limited, Jain Poles Industries & anr. Versus Commissioner of Central Excise & Service Tax, Jaipur-I, Union of India & ors.

2016 (6) TMI 13 - RAJASTHAN HIGH COURT

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 through the Finance Act, 2014 that condition of pr .....

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l No. 7/2013, DB Excise(Service Tax) Appeal No. 1/2014, DB Central Excise Appeal No. 2/2004, 36/2012, 39-48/2014, DB Civil Writ Petition No. 5333/2008, 1118/2014, 2432/2016 - Dated:- 29-4-2016 - M. N. Bhandari And J. K. Ranka, JJ. For the Petitioner : Sameer Jain, Venkatesh Garg, Ashish Kumar Singh, Dinesh Bishnoi, R. B. Mathur For the Respondent : Ajay Shukla, Amit Surolia, Sarvesh Jain, Vinay Mathur, R. D. Rastogi (Additional Solicitor General), Manjeet Kaur, Ashish Kumar ORDER By the writ pet .....

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order passed by the Commissioner/ CESTAT. The application for exemption from the condition of pre-deposit has been decided vide impugned orders. The assessee has been asked to deposit upto 50% of the amount of duty as pre-deposit for hearing of appeal though, in few cases, it is on lower side. As per the amendment by the Finance Act, 2014 the pre-deposit is kept limited to 7.5% or 10%, as the case may be, of the demand to maintain an appeal. We have accordingly considered the alternative prayer. .....

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5% or 10% 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 with the same directions as are given in the cases of M/s Jain Poles Industries & anr versus Union of India & ors on 2.3.2016 in DB Civil Misc Writ Petition No.2432/2016, Rajasthan State Industrial Development & Investment Corporation Limited versus Union of India & ors , DB Central Excise Ap .....

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he 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 duty or the penalty, as the case may be. It is submitted that the Commissioner/ CESTAT have granted exemption of pre-deposit to the extent it was found reasonable. In view of above, this court may not interfere in those orders, rather, it may be made clear that hearing of the appeal would be on pre-deposit of the amount dire .....

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s 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 pre-deposit. The 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. Taking into consideration the legislative intent in making amendment in the y .....

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