TMI Blog2022 (1) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... judication order has been passed by the Commissioner after complying with all the procedural requirements. For the purposes of the present petition, since the scope is limited, the Court refrains from expressing any opinion on the merits of the case. Suffice it to note that in the context of the demand amount, and the nature of activity carried on, the partial waiver of 50% of the demanded amount for the purposes of predeposit cannot be held to be harsh or unreasonable. The writ petition is dismissed. - W.P.(C). No.14943 of 2014 - - - Dated:- 15-12-2021 - DR. S. MURALIDHAR CHIEF JUSTICE AND A. K. MOHAPATRA JUDGE Petitioner Mr. U.C. Mishra, Advocate Opposite Parties Mr. Choudhury Satyajit Mishra, Sr. Standing Counsel, Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... then. In fact, the petition has been listed for the second time thereafter only today. 5. Pursuant to the order dated 25th August, 2014, counter affidavit has been filed on behalf of Opposite Party Nos.1 and 3. 6. The scope of the present petition is confined to the question of correctness of the order of the CESTAT declining the Petitioner s prayer for a full waiver of the pre-deposit. 7. Learned counsel for the Petitioner states that Petitioner is in financial hardship. After closure of the tobacco manufacturing unit, the Petitioner was unemployed and at present is in a precarious economic condition. It is further stated that if the Petitioner is directed to pay the aforementioned amount, there will be irreparable loss to the Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Punjab Haryana High Court in Triveni Castings (P) Ltd. v. CESTAT 2011 (268) ELT 73 (P H) held that the financial hardship of the Assessee has to be considered along with the need to protect the interests of the Revenue. That order was upheld by the Supreme Court by the dismissal of the Assessee s appeal in Triveni Castings (P) Ltd. v. CESTAT 2012 (278) ELT A 21 (SC). 12. In the present case, the adjudication order has been passed by the Commissioner after complying with all the procedural requirements. For the purposes of the present petition, since the scope is limited, the Court refrains from expressing any opinion on the merits of the case. Suffice it to note that in the context of the demand amount, and the nature of activit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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