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2016 (6) TMI 13 - RAJASTHAN HIGH COURT

2016 (6) TMI 13 - RAJASTHAN HIGH COURT - 2016 (339) E.L.T. 352 (Raj.) - 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 .....

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rom today. - Appeals disposed of - DB Central Excise (Service Tax) Appeal 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 (Additio .....

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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 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 ma .....

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es, this court has passed interim order directing the assessee to pay 7.5% 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 Co .....

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Ajay Shukla, Mr Vinay Mathur 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 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 cle .....

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e 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 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. Takin .....

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