2012 (10) TMI 75

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....ellate Tribunal (the Tribunal) dated 8.8.2012 rejecting appellant's application for waiver under Section 35-F of the Act as a precondition of filing of the appeal. The Tribunal has directed the appellant to deposit the entire amount of Rs.11, 13, 068/- with interest and penalty within four weeks. 3. The appellant had earlier challenged the order of the Tribunal dated 25.5.2012 in Central Excise Appeal No. 675 of 2012 on the same grounds. In that case also the Tribunal had found that the appellant did not establish prima facie case and undue hardship to grant waiver of the excise duty and interest in full or even part of the amount. The Central Excise Appeal No. 675 of 2012 was dismissed by us on 27.7.2012 on following reasons:- "The o....

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.... and profit & loss account for the year ended 31.3.2012. These accounts show that the appellantcompany has been paying excise duty and looking to the turnover and profits of the previous years, the company will suffer any such financial hardships in depositing the Rs. 8, 22, 344/- with interest. The Central Excise Appeal has no merits and is accordingly dismissed. The appellant-company is permitted to deposit the amount within four weeks from today." 4. In the present case also the appellant raised the same questions namely that the appellant had availed the benefit of abatement under Notification No. 14/2008-CE (NT), and further that as per entry at serial no. 28 of the Notification the benefit of abatement is also available to the p....