TMI Blog1992 (11) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... in stayed." Petitioner has been dealing in computers. It has been assessed to duty and found liable to penalty as above by the Collector of Central Excise. It has filed an appeal against the Collector's order before the Appellate Tribunal but has not deposited the demanded duty amount and/or the penalty. It asked for stay of the demand. Section 35F of the Central Excises and Salt Act,1944, which, it is conceded, has to be applied, says, "Where in any appeal......the decision or order appealed against relates to any duty demanded in-respect of goods which-are not under the control of Central Excise authorities or any penalty levied. …. the person……shall pending the appeal, deposit with the adjudicating authority the duty demanded or the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en if there are materials to show that the deposit of duty demanded or penalty levied would cause undue hardship to the appellant, the Appellate Authority [Collector (Appeals) or the Appellate Tribunal] shall not waive the pre-deposit condition without taking notice of the interests of revenue and without imposing such conditions which would protect the interests of the revenue. Viewed with this and the rule in this behalf indicated in the judgment of the Supreme Court in the case of M/s. Empire Industries Ltd. [1985 (20) E.L.T. 179 (S.C.)], it is difficult to find any legal error in the order of the Tribunal. The Tribunal has said, ".....we find that no ground of financial hardship has been made out. The appellants have stressed only the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e pre-deposit condition should be waived and the case should be disposed of on conditions as follows : (1) The petitioner shall deposit half of the excise duty demanded within eight weeks from today and furnish security for the other half to the satisfaction of the Collector of Central Excise concerned. (2) The respondents shall accept the said deposit as the condition for the order to keep in abeyance the demand of the penalty levied and to proceed with the hearing of the appeal on merits. This, in my opinion, shall satisfy the interests of the petitioner on the one hand and the interests of the revenue on the other hand. The Petition is disposed of with the directions as above. No costs. - - TaxTMI - TMITax - C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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