TaxTMI 
TaxTMI 
2014 (12) TMI 736
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....he applications for waiver of pre-deposit filed by M/s Parveen Tobacco Co. Pvt. Ltd., and its directors, Rajinder Kumar Mittal and Parveen Kumar. No specific direction for the pre-deposit has been made in the case of the directors, but they would possibly suffer adverse consequences in case of failure by the company, M/s Parveen Tobacco Co. Pvt. Ltd., to make the pre-deposit of 50% of the duty liability. 2. Having heard counsel for the parties, we are inclined to frame the following substantial question of law:- "Whether the Customs, Excise and Service Tax Appellate Tribunal was correct in disposing of the applications for waiver of pre-deposit in terms of the directions issued in other cases without elucidating and referring to the facts....
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....applications for waiver of the pre-deposit, with the direction to the dealers to pay 50% of the penalty imposed on them. 6. The third paragraph of the impugned order records and narrates the reasoning. For the sake of completeness, we are reproducing the same:- "3. Inasmuch as the dealers against whom the allegation and findings for dealing with clandestinely removed goods of M/s. Praveen Tobacco Co. Pvt. Ltd. have already been directed to deposit 50% of the penalties imposed upon them, we are of the view that no different decisions can be adopted in the present case also. Accordingly, by following the earlier order of the Tribunal passed in the referred case and penalties imposed upon the dealers arising out of same impugned order, we di....
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....cept the submission made by the learned counsel for the Revenue as it would not be correct and proper to examine the factual matrix and issues in these appeals while answering the substantial question of law. We have noticed that the allegations against the appellant are quite serious. However, they should be given an opportunity to meet the findings and their contentions noticed before a prima facie view is formed. We are not stating that the appellant should not have been asked to deposit 50% of the tax amount but before any direction or finding is recorded, the pleas raised by the appellants have to be examined and considered. 10. In Ravi Gupta versus Commissioner of Sales Tax, Delhi and Another, (2009) 5 SCC 208 (SC) it has been held t....