TaxTMI 
TaxTMI 
2010 (9) TMI 185
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....007 alleging that M/s. Natraj Plast Industries Ltd. had availed the CENVAT Credit wrongly and illegally. It is not necessary to go into the details thereof. Keeping in mind the controversy involved in these appeal, suffice is to state that after eliciting reply to these appellants who were served with show cause notice and giving them hearing, the Commissioner, Central Excise, Delhi passed the Order-in-Original dated 31.03.2008 for recovery of wrongly availed CENVAT Credit as well as penalties on all these appellants. In addition, recovery of interest in respect of alleged illegally availed CENVAT Credit by M/s. Natraj Plast Industries was ordered. All these appellants preferred appeals before the Customs Excise & Service Tax Appellate Trib....
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....ning amount of duty and penalty are waived. Compliance reported on 17th November 2008." 2. The appellants challenged this order of pre-deposit by filing Writ Petitions in this Court. These writ petitions were dismissed vide orders dated 14.11.2008. However, at the same time, for making payment of Rs.40 lakhs, further period of three months was granted to the appellant. The appellants deposited the said amount with the respondent within the period granted by this Court. There was a delay of three days in depositing a sum of Rs.3 lakhs out of the aforesaid amount, which was condoned by the Tribunal itself. 3. The narration of the aforesaid facts would disclose that the orders dated 15.09.2008 passed by the Tribunal on pre-deposit have b....
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.... with the consent of the counsel for the parties. 6. Relevant portion of the order of the Tribunal on the stay application/waiver of pre-deposit has already been extracted above. It is clear from the reading of the order that the Tribunal had directed the appellants to make a deposit of further sum of Rs.40 lakhs (in addition to the amount of Rs.20 lakhs, which had already been deposited). It was clearly stipulated in the order that "on deposit of above-mentioned amount, the pre-deposit of remaining amount of duty and penalty are waived". No doubt in that order, remaining amount of duty and penalty is waived and order does not expressly states anything about the interests. However, at the same time, it is also to be noticed that no speci....
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....aling against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded or the penalty levied: Provided that where in any particular case the [Commissioner (Appeals)] or the Appellate Tribunal is of opinion that the deposit of duty demanded or penalty levied would cause undue hardship to such person, the [Commissioner (Appeals)] or, as the case may be, the Appellate Tribunal, may dispense with such deposit subject to such conditions as he or it may deem fit to impose so as to safeguard the interest of revenue : [Provided further that where an application is filed before the Commissioner (Appeals) for dispensing with the deposit of duty demanded or penalty levied under the first proviso....