2008 (5) TMI 676

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.... Shri Anup Rattan, CGC, for the Respondent. [Order]. - All the writ petitions are being disposed of by a common order as common orders dated 18th July, 2006, 11th August, 2006 and 11th December, 2006 are under challenge in these petitions. 2. The Joint Commissioner (Audit), in terms of order dated 16th February, 2006 affirmed the demand of Rs. 15,58,948/- as Central Excise Duty payab....

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....ly, 2006 directed the petitioner to deposit 50% of the adjudicated amount before the appeals could be heard. For the reasons that the petitioner was facing undue financial hardship as such the deposit could not be made and consequently in terms of order dated 11th August, 2006 the petitioner's appeals (No. 703 to 705/CE/CHD/06) were dismissed by a common order for non-deposit of the said amount. ....

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.... Prima facie, we are of the view that there is force in the contention raised by the petitioner that ultimately nothing may be found to be due and payable by the petitioner. These facts and especially that the FIR has been registered and the matter is pending investigation ought to have been looked into by the authority below. 8. Keeping in view the facts and circumstances of the pres....