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M/s SANJAY PAPER PACKAGES Versus COMMISSIONER OF CUSTOMS

2015 (8) TMI 1303 - ANDHRA PRADESH HIGH COURT

Waiver of pre-deposit - financial hardship - Held that:- A careful perusal of the impugned orders passed from time to time reveal that the aspect of financial stringency and the capacity of the appellant to make predeposit for a sum of ₹ 10.00 lakhs against the tax liability of ₹ 11,70,317/-, has not been really adverted to and considered by the Tribunal. However, the Tribunal was considerate enough to have extended grace period from to time. Whatever may be the situation seemed to b .....

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ections - Decided partly in favor of appellant. - C.E.A.(sr).No. 3371 of 2014 and C.E.A.No. 106 of 2015 - Dated:- 21-8-2015 - SRI G.CHANDRAIAH AND SRI CHALLA KODANDA RAM, JJ. FOR THE PETITIONER : PRABHAKARA RAO FOR THE RESPONDENT : GOPALAKRISHNA GOKHALEY COMMON ORDER:- (per Hon ble Sri Justice Challa Kodanda Ram) Inasmuch as the question of fact and law and the parties in these two appeals are one and the same, these matters are taken up together for disposal by this Common Order. While C.E.A.(s .....

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wards the duty liability as proposed in the Show Cause Notice dated 04.03.2011, the appellant filed an appeal before the appellate authority, and the Commissioner (Appeals), by Order-in- Appeal No.40/2012(G) CE, dated 12.09.2012, upheld the Original Order of the Joint Commissioner. Challenging the order of the appellate authority, the appellant preferred an appeal on 20.11.2012 before the CESTAT along with an application under Section 35(E) of the Central Excise Act, 1944 (for short the Act ) se .....

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on seeking modification of the Stay order in respect of the pre-deposit, the Tribunal, by order dated 04.09.2013, while dismissing the application, extended time till 29.10.2013 for compliance, on which date, the matter was further adjourned to 27.02.2014 in view of a letter received from the appellant stating that they are proposing to engage another advocate. Subsequently, when the matter was called on 14.08.2014, another letter was received from the appellant indicating that on 13.08.2014, th .....

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of the best efforts, the appellant could not make pre-deposit of ₹ 10.00 lakhs because of severe financial crunch. It is also submitted that against ₹ 11,70,317/-, the levy of an unreasonable pre-deposit of ₹ 10.00 lakhs defeats the very purpose of the appellant filing the appeal seeking to waive excise duty. He further submits that the condition of pre-deposit against the tax demand of ₹ 11,70,317/- is onerous, and the financial hardship that would be caused in the proc .....

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s jurisdiction under Section 35G of the Act. He further submits that though the appellant had pleaded financial hardship, no material as such has been placed before the Court to substantiate their plea. We have considered the rival submissions and perused the material placed on record. A careful perusal of the impugned orders passed from time to time reveal that the aspect of financial stringency and the capacity of the appellant to make predeposit for a sum of ₹ 10.00 lakhs against the ta .....

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