1998 (2) TMI 354

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant. Shri S.V. Singh, JDR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. -  This is an application filed by the applicant seeking waiver of pre-deposit of duty amounting to Rs. 3,49,000/- and penalty of Rs. 5,000/- imposed by the assessing authority namely Assistant Commissioner of Central Excise & Customs, Mehsana, confirmed by the order of the Commissioner (Appe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....deposit of duty amount demanded as well as penalty. The Superintendent in the Office of the Commissioner (Appeals), Central Excise & Customs, by a communication dated 3-6-1997 informed the applicant as inter-alia as follows : "In connection with your petition for stay/waiver of pre-deposit of duties/penalty dated 8-3-1997 sent along with your appeal memorandum, you are informed that the matter ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ncial difficulties namely closure of the mines due to the order of the Supreme Court, and also that the commitments made to the Gujarat Industrial Investments Corporation Ltd. The Commissioner (Appeals) by the impugned order did not discuss the said letter of the applicant's Counsel dated 26-06-1997. He does not say how there was no financial difficulties confronted by the applicant. But yet witho....