Petitioner ordered to deposit Rs.10,00,000 for appeal. Stayed Order-in-Original.

The Court directed the petitioner to deposit Rs.10,00,000 within two weeks to comply with the second respondent's order. The Order-in-Original was stayed pending appeal disposal. The second respondent was instructed to promptly hear and decide the appeal upon the deposit. The writ petition was granted with no costs, resolving the pre-deposit issue and expediting the appeal process.

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Issues:
Challenge to order of second respondent in stay application, pre-deposit of Cenvat Credit and penalty, undue hardships faced by petitioner, direction to hear and dispose of appeal, compliance with deposit amount.

Analysis:
The Writ Petition was filed to challenge the order of the second respondent dated 24.02.2012, which directed the petitioner to pre-deposit a specific amount towards Cenvat Credit and penalty imposed under Section 11AC of the Central Excise Act, 1944. The petitioner contended that complying with the directions would cause undue hardships. The petitioner requested the Court to direct the second respondent to hear and dispose of the appeal in a specified period upon making a partial pre-deposit. The respondents, on the other hand, suggested a different deposit amount for compliance.

The Court directed the petitioner to deposit a sum of Rs.10,00,000 within two weeks from the date of the order in compliance with the impugned order of the second respondent. Upon such deposit, the Order-in-Original passed by the Additional Commissioner of Central Excise would be stayed until the disposal of the appeal. The second respondent was instructed to hear and dispose of the appeal on merits and in accordance with the law promptly upon the petitioner meeting the deposit condition. The impugned order of the second respondent was to be modified accordingly.

The Writ Petition was ordered accordingly with no costs, and the connected miscellaneous petition was closed. The judgment provided a resolution to the issues raised regarding the pre-deposit amount, the stay of the original order, and the directive for the appeal's expeditious disposal.

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