2014 (3) TMI 382

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....f law: Whether the learned Tribunal is correct in law in holding that financial difficulty is not a primary criteria for deciding the issue of undue hardship as mentioned 35F of the Central Excise Act, 1944, which has been adopted by the appropriate Finance Act The learned counsel for the respondent Revenue is present and takes notice. Having regard to the magnitude of the matter, we feel that it can be decided finally today. The appeal is preferred against the judgment and order of the learned Customs, Excise and Service Tax Appellate Tribunal dated 08.01.2014 passed on an  application made by the appellant for stay of operation of the impugned order of the Commissioner of Customs, Central Excise and Service Tax, Hyderabad-IV, &nbs....

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....or complete understanding. "35F. Deposit, pending appeal of duty demanded or penalty levied - Where in any appeal under this Chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are not under the control of central excise authorities or any penalty levied under this Act, the person desirous of appealing 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 b....

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....ered for dealing with this sort of application. Therefore, we set out the relevant paragraphs of the aforesaid judgment. "9. It has become an unfortunate trend to casually dispose of stay applications by referring to decisions in Silliguri Municipality and Dunlop India cases (supra) without analyzing factual scenario involved in a particular case. 11. Two significant expressions used in the provisions are "undue hardship to such person" and "safeguard the interests of revenue". Therefore, while dealing with the application twin requirements of considerations i.e., consideration of undue hardship aspect and imposition of conditions to safeguard the interest of Revenue have to be kept in view. 12. As noted above there are two important exp....