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M/s Glass Plastics & Chemicals Pvt. Ltd. Versus The Commissioner of Central Excise, Noida

Waiver of the condition to pre-deposit - Held that: - as the assessee has failed to point out any serious infirmity in the procedure adopted or order passed by the Tribunal in the pre-deposit matter, the Tribunal appears to have passed the order on the basis of material on record on a prima facie view over the fact that the assessee was engaged in paper transactions. The Tribunal thus refused to exercise its discretion and rejected the waiver application. We find no error in the approach of the .....

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:- 2-3-2017 - Hon'ble Bharati Sapru And Hon'ble Saumitra Dayal Singh, JJ. For the Appellant : A.P. Mathur For the Respondent : C.S.C., Praveen Kumar ORDER While central excise appeal under Section 35 G of the Central Excise Act. It is directed against the stay order no. 542-543/2009 Ex. by which the Tribunal had rejected the application of the assessee for grant of waiver of the condition to pre-deposit the disputed demand of penalty at the end etc. It was admitted filed on the following .....

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ii) Whether the Hon'ble Tribunal is justified in observing that the appellants ought to have appeared on 03.06.2009 themselves inspite of engaging the counsel to represent them in order to instruct the counsel their capability to deposit the extent of adjudged amount when admittedly the counsel was engaged in March 2009 and the fact is obvious that the counsel have been instructed at the time of engagement itself? (iii) Whether the reasoning given by the Hon'ble Tribunal in not reedling .....

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ot sufficient? (v) Whether the Hon'ble Tribunal was justified in passing the exparte stay order dated 03.06.2009 without perusing the Appeal and scrutinizing the authenticity of the impugned order themselves? (vi) Whether the Hon'ble Tribunal is justified in deciding the stay cum waiver application on the findings of the commissioner without realizing that the order of the commissioner was under challenge before them? (vii) Whether the Hon'ble Tribunal is justified in directing the A .....

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Tribunal dated 14.12.2009 whereby it has dismissed the assesse's appeal for non-compliance of the order on application for pre-deposit. Both appeals are being taken up together. We have heard Sri A.P.Mathur, learned counsel for the assessee and Sri Praveen Kumar, learned counsel for the department. It is the case of the assessee that against the order in original creating a demand of ₹ 11,57,062/-, it had filed appeal before the Tribunal wherein he had also applied for grant of waiver .....

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ted in 1986 (204) ELT 513 (SC), we dismiss both the stay application of the appellant to protect the interest of Revenue. The appellants are required to make compliance by 8th July 2009 making pre-deposit of the entire demand within four weeks from today. Inasmuch as the assessee has failed to point out any serious infirmity in the procedure adopted or order passed by the Tribunal in the pre-deposit matter, the Tribunal appears to have passed the order on the basis of material on record on a pri .....

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except by way of appeal which the Tribunal has dismissed due to non-compliance of the order passed on the waiver application. He further submits that while assessee had challenged the order passed on pre-deposit application in appeal no. 264 of 2009 the same was admitted by this court and the assessee was pursuing his remedy of appeal and that he could not be faulted for reason of ex-parte order passed on his waiver application. In this background, he prays for and offers to deposit the entire a .....

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