2014 (7) TMI 71

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....K. Choudhury, Supdt. (A.R.) JUDGEMENT Per DR.D.M. MISRA; This is an application filed seeking waiver of pre-deposit of excise duty of Rs.24.35 Lakhs and equal amount of penalty imposed under Rule 173Q of erstwhile Central Excise Rules, 1944 read with Section 11AC of CEA, 1944. 2. At the outset, the Ld. Consultant Shri S.P. Siddhanta submits that during the relevant period 1986-87 to 19....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s very bad, however, on the instruction of the applicants, he offers to make a pre-deposit of Rs.4.00 Lakhs and prayed that the matter be remitted to the Ld. Commr.(Appeals) for deciding the issues on merit afresh. 3. Per contra, the Ld. A.R. for the Revenue submits that the issue has not been decided on merit. The Ld. Commissioner has dismissed the appeal for default in making pre-deposit and ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e addressed by the Ld. Commr. (Appeals); at this stage, the offer made by the Ld. Consultant for the appellant seems to be reasonable, keeping in view the financial hardship expressed by the Ld. Consultant. We direct the appellant to deposit Rs.4.00 Lakhs (Rupees Four Lakhs only) within a period of eight weeks from today and report compliance directly to the Ld. Commr. (Appeals). After recording c....