2014 (5) TMI 180

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....ishra, ASGI, for the Respondent. JUDGMENT Heard. Admit. Taken up for final hearing forthwith by consent of parties. 2. Order passed by the Customs, Excise & Service Tax Appellate Tribunal, Mumbai dated 21-2-2013 [2014 (33) S.T.R. 259 (Tri.-Mum.)] directing appellant-Company to make pre-deposit of Rs. 53 lacs within a period of eight weeks under Section 35F of the Central Excise Act, ....

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....t can, at the most, be expedited. 4. Mr. S.K. Mishra, learned ASGI relies on express language of Section 35F of the Central Excise Act to urge that power to grant waiver on compliance of condition of pre-deposit during the pendency of appeal being totally within the discretion of appellate authority, need not be disturbed since the main appeal is pending. He submits that exemption from pre....

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....ribunal is of opinion that the deposit of duty demanded or penalty levied would cause undue hardship to such person, it may dispense with such deposit. The Appellate Tribunal has, therefore, to apply its mind to the facts of the case. Appellant has specifically urged in appeal that its other Unit has been given exemption and the same has been arbitrarily denied to present Unit. However, that groun....