TaxTMI 
TaxTMI 
2013 (3) TMI 113
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....d, dilatation on all the factual aspects of the matter involved in the appeals before the Tribunal does not appear necessary. Suffice is to notice for the present purpose that the Additional Commissioner, Central Excise, Jaipur-II, Jaipur passed the Order-in-Original on 02.04.2008 pursuant to the show cause notice dated 15.03.2007 served on the petitioner on the allegations of clandestine removal of the processed Man Made Fabrics (MMF); and held the petitioner-company liable to make payment of central excise duty to the tune of Rs.22,32,781/- and further ordered recovery of interest under Section 11AB of the Central Excise Act, 1944 ('the Act of 1944'); and the penalty to the tune of Rs.22,32,781/- under Section 11AC of the Act of 1944. The....
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....al and even observed that there was a clear admission of clandestine removal by the petitioner and hence, found it not to be a fit case for waiver of condition of pre-deposit. The Tribunal, accordingly, directed the petitioner to deposit the entire duty demanded with interest and penalty within eight weeks. This writ petition was considered on 09.08.2012 when this Court took note of the submissions on behalf of the petitioner that the Company was in the process of revival and also took note of the fact that the petitioner showed its willingness to make payment of a sum of Rs.22,32,781/-, being the principal amount of the duty in question and having got prepared a pay order therefor. Taking note of the submissions of the petitioner, notices....
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....odhpur. The petitioner has shown the original of the Pay Order to us and has placed its Photostat on record. The learned counsel submits that the payment directly could not be made on-line for want of some of the particulars, which are required to be generated including that of Assessee Code. Let the notices be issued to the respondents to show cause why this petition be not admitted and finally disposed of at the admission stage. Issue notice of the stay application also. Notices be made returnable on 03.09.2012 and be given 'dasti', if so desired. In the meanwhile, the appeals aforesaid as pending before the Tribunal shall not be dismissed only on the ground of non-fulfillment of the condition of pre-deposit provided the petitioner depo....
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....y error in declining to waive the condition of pre-deposit. After having given thoughtful consideration to the entire matter, we are of the view that at the given stage of considering the prayer for waiver of condition of pre-deposit for its prima facie dissatisfaction with the explanation of the Director of the Company, the Tribunal appears to have made rather hard an observation as if it were a case of admission regarding clandestine removal by the appellant i.e., the petitioner. The observations foregoing are to indicate that at the given stage, the Tribunal appears to have over-stepped the aspect of prima facie case and rather made an assumptive and hard observation about the alleged admission of the petitioner. It would be one thing t....